Pick the incorrect one regarding losses need not be reported by the subordinate authority concerned to the next higher authority as well as to the Statutory Audit Officer and to the concerned Principal Accounts Officer

• A. when such loss has been made good by the party responsible for it.
• B. Cases involving losses of revenue due to mistakes in assessments which are discovered too late to permit a supplementary claim being made,
• C. Cases involving losses of revenue due to under assessments which are due to interpretation of the law by the local authority being overruled by higher authority after the expiry of the time-limit prescribed under the law
• D. refunds allowed on the ground that the claims were time-barred