Disability deduction claims: rectification and revised returns permitted to claim missed deductions and obtain refunds. Affected taxpayers may seek rectification or file revision petitions with supporting medical certificates where assessments or intimations under section 143(1)(a) are completed; authorities shall admit such applications, condone delay if necessary, decide them on merits and grant refunds where due. Where assessments are pending or no intimation has been issued, the Board extends the time for filing revised returns solely to claim the disability deductions and authorises assessing officers to consider those returns on merits and grant refunds.
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.
Disability deduction claims: rectification and revised returns permitted to claim missed deductions and obtain refunds.
Affected taxpayers may seek rectification or file revision petitions with supporting medical certificates where assessments or intimations under section 143(1)(a) are completed; authorities shall admit such applications, condone delay if necessary, decide them on merits and grant refunds where due. Where assessments are pending or no intimation has been issued, the Board extends the time for filing revised returns solely to claim the disability deductions and authorises assessing officers to consider those returns on merits and grant refunds.
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