High-Risk refund cases: JAOs must verify and give feedback within 30 days via the Insight portal. JAOs must verify high risk refund ITRs received via the Insight portal and, within 30 days, submit either 'ITR can be processed' or 'Further risk assessment required.' The latter feedback is required only where specified criteria are met, including recent disallowances confirmed on appeal, penalty orders for incorrect facts, repeated revised return refund increases, repeated high risk flags on the PAN, or CRIU/VRU information suggesting under reporting or disallowed deductions. If a revised return is filed for the relevant year, no further activities may be performed; when marking further assessment, the JAO must enter the refund at risk amount and provide mandatory remarks via Insight.
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: JAOs must verify and give feedback within 30 days via the Insight portal.
JAOs must verify high risk refund ITRs received via the Insight portal and, within 30 days, submit either "ITR can be processed" or "Further risk assessment required." The latter feedback is required only where specified criteria are met, including recent disallowances confirmed on appeal, penalty orders for incorrect facts, repeated revised return refund increases, repeated high risk flags on the PAN, or CRIU/VRU information suggesting under reporting or disallowed deductions. If a revised return is filed for the relevant year, no further activities may be performed; when marking further assessment, the JAO must enter the refund at risk amount and provide mandatory remarks via Insight.
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