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Processing of returns with refund claims under section 143(1) of the Income-tax Act,1961 beyond the prescribed time limits in non-scrutiny cases - Income Tax - F. No. 225/98/2020/ITA-II

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..... reasons not attributable to the assessees concerned, several returns for various assessment years up to the assessment year 2017-18 which were otherwise filed validly under section 139 or 142 or 119 of the Income tax Act. 1961 (‘Act') could not be processed under sub-section (1) of section 143 of the Act. Consequently. intimation regarding processing of such returns could not be sent within the period of one year from the end of the financial year in which such returns were filed as p .....

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Processing of returns with refund claims under section 143(1) of the Income-tax Act,1961 beyond the prescribed time limits in non-scrutiny cases - Income Tax

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..... rects that all validly filed returns up to assessment year 2017-18 with refund claims, which could not be processed under sub-section (1) of section 143 of the Act and which have time-barred, subject to the exceptions mentioned in para below, can be processed now with prior administrative approval of Pr. CCIT/CCIT concerned and intimation of such processing under sub-section (1) of section 143 of the Act can he sent to the assessee concerned by 31.10.2020. All subsequent effects under the Act in .....

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Processing of returns with refund claims under section 143(1) of the Income-tax Act,1961 beyond the prescribed time limits in non-scrutiny cases - Income Tax

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