On-line approval of high value refunds required; senior tax officers must approve before bankers process refunds. On-line Refund Approval functionality requires refunds in prescribed slabs to receive electronic prior approval from Addl. CIT or CIT before disbursement; the Refund Banker will not pick up a refund unless approval is recorded in AST. The system includes a user manual and allows generation of pending-approval lists for CIT and Addl. CIT.
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.
On-line approval of high value refunds required; senior tax officers must approve before bankers process refunds.
On-line Refund Approval functionality requires refunds in prescribed slabs to receive electronic prior approval from Addl. CIT or CIT before disbursement; the Refund Banker will not pick up a refund unless approval is recorded in AST. The system includes a user manual and allows generation of pending-approval lists for CIT and Addl. CIT.
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