Refund application processing: authority receiving portal transfer should process claims despite incorrect taxpayer mapping, then notify portal. Where a refund application is electronically forwarded by the common portal to a tax authority that is not the taxpayer's administrative jurisdiction due to incorrect portal mapping and reassignment on the portal is unavailable, the authority that received the application should process the refund claim without delay and thereafter inform the portal to correct the mapping.
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 application processing: authority receiving portal transfer should process claims despite incorrect taxpayer mapping, then notify portal.
Where a refund application is electronically forwarded by the common portal to a tax authority that is not the taxpayer's administrative jurisdiction due to incorrect portal mapping and reassignment on the portal is unavailable, the authority that received the application should process the refund claim without delay and thereafter inform the portal to correct the mapping.
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