Refund timeliness: delays beyond statutory limits require payment of interest and may trigger officer disciplinary warnings. Refunds must be granted expeditiously and within the statutory time limit under sections 243 and 244; interest is payable where delay occurs. The Board makes the Income-tax Officer personally responsible for delays and non-payment of interest, directing supervisory authorities to issue an advisory warning on first detection and a character roll warning for persistent default, and to circulate instructions to subordinate officers to ensure compliance.
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.
Refund timeliness: delays beyond statutory limits require payment of interest and may trigger officer disciplinary warnings.
Refunds must be granted expeditiously and within the statutory time limit under sections 243 and 244; interest is payable where delay occurs. The Board makes the Income-tax Officer personally responsible for delays and non-payment of interest, directing supervisory authorities to issue an advisory warning on first detection and a character roll warning for persistent default, and to circulate instructions to subordinate officers to ensure compliance.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
