Refunds without adjustment under section 245: expedited issuance for small taxpayers and mandated processing and reporting. Refunds for small taxpayers in specified non-CASS assessment-year cohorts may be issued without setting off outstanding demands under Section 245, permitting immediate disbursal of small-value refunds and cases where outstanding arrears are at or below the stated threshold. Assessing Officers are instructed to process and issue such refunds without adjustment of arrears and to complete the exercise within the prescribed period and report compliance to the Member (Revenue).
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.
Refunds without adjustment under section 245: expedited issuance for small taxpayers and mandated processing and reporting.
Refunds for small taxpayers in specified non-CASS assessment-year cohorts may be issued without setting off outstanding demands under Section 245, permitting immediate disbursal of small-value refunds and cases where outstanding arrears are at or below the stated threshold. Assessing Officers are instructed to process and issue such refunds without adjustment of arrears and to complete the exercise within the prescribed period and report compliance to the Member (Revenue).
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