Refunds after appeal must be issued promptly; appellate orders to be given effect within a fortnight of receipt. Refunds arising from appellate or revision orders must be granted and appellate orders given effect within a fortnight of the Income-tax Officer's receipt of the relevant order; the instruction reiterates earlier circulars and directs communication to all concerned.
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.
Refunds after appeal must be issued promptly; appellate orders to be given effect within a fortnight of receipt.
Refunds arising from appellate or revision orders must be granted and appellate orders given effect within a fortnight of the Income-tax Officer's receipt of the relevant order; the instruction reiterates earlier circulars and directs communication to all concerned.
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