Tax credit refunds must be logged and regularly reviewed to prevent delays that trigger government interest liability. To prevent delays and resultant government interest liability, ITOs must enter particulars of refund applications under tax credit certificate schemes in the Register of Refund Applications prescribed in para 14, Chapter XVII, Office Manual Vol. II, Section II, and ITOs and Supervisors/Head Clerks must periodically review these entries to ensure expeditious disposal.
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.
Tax credit refunds must be logged and regularly reviewed to prevent delays that trigger government interest liability.
To prevent delays and resultant government interest liability, ITOs must enter particulars of refund applications under tax credit certificate schemes in the Register of Refund Applications prescribed in para 14, Chapter XVII, Office Manual Vol. II, Section II, and ITOs and Supervisors/Head Clerks must periodically review these entries to ensure expeditious disposal.
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