Refund claims procedure for amended assessments ensures claims accepted, reassessment prioritized and settlement monitored to meet statutory timelines. Refund procedure directs that the Refund Section accept claims without issuing deficiency memos for re-assessment, scrutinize claims, and forward files to the assessing group when reassessment, finalization or amendment is required. The assessing group must prioritize re-assessment, rectify deficiencies, obtain documents or indemnity bonds, and report any further discrepancies back to the Refund Section. The Refund Section will monitor file movement to ensure claims are settled within the statutory period and address any trade or officer difficulties through ADC/Refund.
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.
Refund claims procedure for amended assessments ensures claims accepted, reassessment prioritized and settlement monitored to meet statutory timelines.
Refund procedure directs that the Refund Section accept claims without issuing deficiency memos for re-assessment, scrutinize claims, and forward files to the assessing group when reassessment, finalization or amendment is required. The assessing group must prioritize re-assessment, rectify deficiencies, obtain documents or indemnity bonds, and report any further discrepancies back to the Refund Section. The Refund Section will monitor file movement to ensure claims are settled within the statutory period and address any trade or officer difficulties through ADC/Refund.
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