High-Risk refund cases require JAO verification with feedback of 'ITR can be processed' or 'Further risk assessment required.' JAOs must verify Insight-identified high-risk refund cases and, within 30 days, give either 'ITR can be processed' or 'Further risk assessment required.' The latter is mandatory only if specified criteria are met: confirmed disallowances in recent assessment orders, penalty orders for incorrect facts, repeated revised returns increasing refunds, repeated PAN flags under high-risk rules, or CRIU/VRU information indicating under-reporting or impermissible deductions. Revised returns received during verification preclude further action. The portal workflow supports case view, comments, reassignment, document upload, mandatory remarks, and submission of refund-at-risk amounts where applicable.
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.
High-Risk refund cases require JAO verification with feedback of "ITR can be processed" or "Further risk assessment required."
JAOs must verify Insight-identified high-risk refund cases and, within 30 days, give either "ITR can be processed" or "Further risk assessment required." The latter is mandatory only if specified criteria are met: confirmed disallowances in recent assessment orders, penalty orders for incorrect facts, repeated revised returns increasing refunds, repeated PAN flags under high-risk rules, or CRIU/VRU information indicating under-reporting or impermissible deductions. Revised returns received during verification preclude further action. The portal workflow supports case view, comments, reassignment, document upload, mandatory remarks, and submission of refund-at-risk amounts where applicable.
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