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, is rejected under sub-section (1) of section 245D, or any other application made...under section 245C is not allowed to...

(1) of section 139 and has not made a return or a revised return under sub-section...(4) or sub-section (5) or an updated...

Where a refund is due to the assessee in pursuance of an order referred to in section...is granted. (1A) Where the whole or any part of the refund referred to in...

(1) of section 143; (c)   amend any intimation under sub-section (1) of section...200A; (d)   amend any intimation under...