Relaxation of time limits allows processing of time barred tax returns with refund claims subject to administrative approval. Relaxation of the statutory time limit under section 143(1) permits processing of validly filed returns with refund claims up to assessment year 2017 18 that became time barred for reasons not attributable to the assessee; such returns may be processed and intimations issued by 31.12.2019 with prior administrative approval of the Pr.CCIT/CCIT and enablement to the Assessing Officer via Pr.DGIT(Systems), while exclusions apply for scrutiny cases under section 143(1D), returns showing or likely to give rise to demand, and returns delayed for reasons attributable to the assessee.
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.
Relaxation of time limits allows processing of time barred tax returns with refund claims subject to administrative approval.
Relaxation of the statutory time limit under section 143(1) permits processing of validly filed returns with refund claims up to assessment year 2017 18 that became time barred for reasons not attributable to the assessee; such returns may be processed and intimations issued by 31.12.2019 with prior administrative approval of the Pr.CCIT/CCIT and enablement to the Assessing Officer via Pr.DGIT(Systems), while exclusions apply for scrutiny cases under section 143(1D), returns showing or likely to give rise to demand, and returns delayed for reasons attributable to the assessee.
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