Manual processing of refunds permitted where refund banker scheme technical issues impede ITR 5 filings, enabling manual handling. Manual processing is authorized for refund cases in cities where the refund banker scheme is operational when technical problems prevent assessing officers from processing ITR-5 filings that include a fringe benefit tax component; for the assessment year 2007-08 such cases may be processed manually.
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.
Manual processing of refunds permitted where refund banker scheme technical issues impede ITR 5 filings, enabling manual handling.
Manual processing is authorized for refund cases in cities where the refund banker scheme is operational when technical problems prevent assessing officers from processing ITR-5 filings that include a fringe benefit tax component; for the assessment year 2007-08 such cases may be processed manually.
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