Processing time-barred tax returns: administrative relaxation permits processing of valid refund claims with prior CCIT approval. The Board relaxes the time-frame in the second proviso to sub-section (1) of section 143 to permit processing of validly filed, time-barred non-scrutiny returns with refund claims up to assessment year 2017-18, subject to prior administrative approval of the Pr.CCIT/CCIT, DGIT(Systems) enablement to the assessing officer, and exclusions for returns selected for scrutiny, returns showing or likely to produce demand, or returns unprocessed for reasons attributable to the assessee.
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Processing time-barred tax returns: administrative relaxation permits processing of valid refund claims with prior CCIT approval.
The Board relaxes the time-frame in the second proviso to sub-section (1) of section 143 to permit processing of validly filed, time-barred non-scrutiny returns with refund claims up to assessment year 2017-18, subject to prior administrative approval of the Pr.CCIT/CCIT, DGIT(Systems) enablement to the assessing officer, and exclusions for returns selected for scrutiny, returns showing or likely to produce demand, or returns unprocessed for reasons attributable to the assessee.
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