Taxation Law Ka Bhai Hai - Correct Option?

Maine Judicial Services ke liye Taxation Law par kaam kiya hai, lekin mujhe ek sawal ka jawab nahin hai. Ismein dhai option hain aur main aapke sammilan ke liye aayaa hoon. Dekhiye donon option hain:

1. Agar income tax refund hai, to iska amount 30 June tak apply hoga (ITO vs. Jai Parkash, 2002) 2. Agar income tax refund hai, to iska amount 31 July tak apply hoga (ITAT vs. Suresh Chandra, 2008)

Kya aapko lagta hai ki koi option sahii hai? Kya aap iska reason bata sakte hain?