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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Return processing and scrutiny assessment rules govern adjustments, notices, refunds, and special safeguards for specified entities.</h1> Section 270 provides for processing of returns with adjustments for arithmetical errors, apparent incorrect claims, prescribed inconsistencies, belated loss claims, audit-report discrepancies, and certain deductions claimed after the due date, followed by computation of tax, interest, fee, payable sum or refund after crediting tax payments. The assessee must be informed before adjustments are made, and intimations are time-barred after nine months from the end of the financial year in which the return is made. The section also provides for scrutiny assessment, notice and evidence requirements, and special restrictions for specified entities and registered non-profit organisations.

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