Relaxation of time-frame for intimation under section 143(1) allows processing and issuing intimations in delayed refund cases. The Board, invoking its general powers, directs that returns filed with refund claims which were not intimated within the prescribed time due to technical or other reasons not attributable to the assessee and whose intimation deadline lapsed before 01-04-2013 shall be processed and intimations issued by the Assessing Officer notwithstanding the statutory time-limit; the relaxation applies only to refund cases where no demand is shown or determined and progress is to be monitored by Additional/Joint CIT.
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.
Relaxation of time-frame for intimation under section 143(1) allows processing and issuing intimations in delayed refund cases.
The Board, invoking its general powers, directs that returns filed with refund claims which were not intimated within the prescribed time due to technical or other reasons not attributable to the assessee and whose intimation deadline lapsed before 01-04-2013 shall be processed and intimations issued by the Assessing Officer notwithstanding the statutory time-limit; the relaxation applies only to refund cases where no demand is shown or determined and progress is to be monitored by Additional/Joint CIT.
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