Processing of time-barred refund claims under section 143(1) extended to allow administrative completion for validly filed returns. Processing of time-barred, validly filed returns with refund claims in non-scrutiny cases is administratively extended; returns up to Assessment Year 2017-18 that could not be processed under the statutory provision and had become time-barred are to be processed subject to the conditions and exceptions specified in the prior instruction, and all other contents of that instruction remain unchanged.
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.
Processing of time-barred refund claims under section 143(1) extended to allow administrative completion for validly filed returns.
Processing of time-barred, validly filed returns with refund claims in non-scrutiny cases is administratively extended; returns up to Assessment Year 2017-18 that could not be processed under the statutory provision and had become time-barred are to be processed subject to the conditions and exceptions specified in the prior instruction, and all other contents of that instruction remain unchanged.
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