Processing of income-tax returns halted after issuance of a scrutiny notice, preventing refunds before assessment completion. Once a scrutiny notice under sub-section (2) of section 143 has been issued, processing of the return cannot be undertaken; this rule prevents issuance of refunds arising from processing where subsequent scrutiny may produce tax demands, and authorities should complete scrutiny assessments expeditiously.
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.
Processing of income-tax returns halted after issuance of a scrutiny notice, preventing refunds before assessment completion.
Once a scrutiny notice under sub-section (2) of section 143 has been issued, processing of the return cannot be undertaken; this rule prevents issuance of refunds arising from processing where subsequent scrutiny may produce tax demands, and authorities should complete scrutiny assessments expeditiously.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.