TMI BlogProcessing of returns with refund claims under Section 143(1) of the Income-Tax Act, 1961 beyond the prescribed time limits in non-scrutiny casesX X X X Extracts X X X X X X X X Extracts X X X X ..... lhi Dated: 5 July, 2021 Order under Section 119 of the Income-Tax Act, 1961 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 It has been brought to the notice of the Central Board of Direct Taxes ('Board') that due to certain technical issues or for other reasons not attri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er issued instructions/orders u/s 119 of the Act from time to time relaxing the prescribed statutory time limit for processing of such validly filed returns with refund claims in non-scrutiny cases. As per the earlier order dated 10th July 2020, time frame was given till 31.10.2020 to process such returns with refund claims. 3. The matter has been re-considered by Board in view of pending taxpa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue of refund shall also follow as per the prescribed procedures. To ensure adequate safeguards, it has been decided that once administrative approval is accorded by the Pr.CCIT/CCIT, the Pr.CIT/CIT concerned would make a reference to the DGIT(Systems) to provide necessary enablement to the Assessing officer on a case to case basis. 4. The relaxation accorded above shall not be applicable to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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