ECOLE SOLUTIONS PVT LTD vs. UNION OF INDIA
WP/14669/2014HC Karnataka12 Jun 2015
Bench: The Hon’Ble Mr.Justice Aravind Kumar
Section 234E
197A]
(5) The Director General of Income-tax
(Systems) shall specify the procedures,
formats and standards for the purposes of
furnishing
and
verification
of
the
statements or claim for refund in Form
26B and shall be responsible for the day-
to-day
administration
in
relation
to
furnishing
and
verification
of
the
statements or claim for refund in Form
