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Restriction on issuance of manual refunds by assessing officer

Income Tax - AST INSTRUCTION NO. 136 - Dated:- 10-7-2015 - AST INSTRUCTION NO. 136 DATED 10-7-2015 Kindly refer to the above subject. 2. The functionalities for passing orders u/s 143(1)(a)/143(3)/154/ appeal effects/penalty etc. exist on the system and, progressively, AOs are mostly issuing orders on the system from AY 2011-12 onwards. The CBDT has repeatedly instructed that in all cases orders must be passed on the system. This has also been stressed in the Central Action Plan for each year. F .....

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in Online TMS. Category 1 Sr. No. Category of cases I PAN under migration II PAN is deleted in de-duplication process. III PAN is under de-duplication restoration. Category 2: Sr. No. Category of cases I Invalid PAN mentioned in the return II PAN is not available III Name in PAN database does not match with name in Return of Income IV Return with one PAN issued to two different entities OR someone filing a return quoting the PAN of original holder and this wrong return is processed first in AST/ .....

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s, refund via refund voucher printing facility or integration with AST is not possible, as the correct PAN details are not available. 5. Only in cases where the initial underlying order is passed outside the system, the subsequent orders cannot be passed in the AST system and therefore in such cases refund cannot be issued through Refund Banker. As discussed in para 2 above, from AY 2011-12 onwards, most orders u/s 143(1) and subsequent orders are already on AST system. 6. It is therefore decide .....

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