Unblocking of refunds: field officers empowered to initiate unblocking; approving authority must verify genuine pendency before approval. Field officers are now enabled to perform unblocking of refunds in AST and Assessing Officers may place refunds in a pending blocked state. An online MIS allows A.O., Range Head, CIT and CCIT to monitor pendency. Approving authorities must verify genuine pendency from records prior to approving unblocking. A user manual detailing procedures has been issued and uploaded to ITD Application and I-Taxnet for circulation to officers.
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.
Unblocking of refunds: field officers empowered to initiate unblocking; approving authority must verify genuine pendency before approval.
Field officers are now enabled to perform unblocking of refunds in AST and Assessing Officers may place refunds in a pending blocked state. An online MIS allows A.O., Range Head, CIT and CCIT to monitor pendency. Approving authorities must verify genuine pendency from records prior to approving unblocking. A user manual detailing procedures has been issued and uploaded to ITD Application and I-Taxnet for circulation to officers.
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