SEO Sai Gr. Hosp.
210785 Points
Joined July 2016
For such refund cases of older years, return filling permission can be obtained from Pr.CCIT/CCIT/Pr.CIT/CIT, Income tax department of your jurisdictional area, u/s. 119 (2)(b) of IT act......... by filling condonation request.
Refer: Circular no 9/2015