Large refund controls require prior approval, substantive review, and consideration of adjustment before issuing tax refunds to claimants. Controls require prior executive approval for issuance of large tax refunds. Reviewing officers must verify justifiable grounds for large refund claims, consider statutory withholding measures, and examine adjustment against existing or foreseeable demands. For assessment-related refunds reviewers must ensure prima facie adjustments or disallowances are made and consider referring cases to scrutiny under applicable assessment procedures before sanctioning payment.
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.
Large refund controls require prior approval, substantive review, and consideration of adjustment before issuing tax refunds to claimants.
Controls require prior executive approval for issuance of large tax refunds. Reviewing officers must verify justifiable grounds for large refund claims, consider statutory withholding measures, and examine adjustment against existing or foreseeable demands. For assessment-related refunds reviewers must ensure prima facie adjustments or disallowances are made and consider referring cases to scrutiny under applicable assessment procedures before sanctioning payment.
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