Intimation under section 143(1) relaxed to permit late processing of refund claims with specified exclusions. Administrative relaxation directs that valid non scrutiny returns claiming refund for specified assessment years, which were not processed within the statutory time for issuing intimation, be processed and intimations and consequential refunds issued expeditiously by a stated deadline. The relaxation excludes returns unprocessed under the special non processing provision and returns showing or likely to show a demand.
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.
Intimation under section 143(1) relaxed to permit late processing of refund claims with specified exclusions.
Administrative relaxation directs that valid non scrutiny returns claiming refund for specified assessment years, which were not processed within the statutory time for issuing intimation, be processed and intimations and consequential refunds issued expeditiously by a stated deadline. The relaxation excludes returns unprocessed under the special non processing provision and returns showing or likely to show a demand.
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