https://www.taxtmi.com/circulars?id=9921 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. en-us Fri, 04 Jan 1991 00:00:00 +0530 Thu, 09 Jun 2011 17:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9921 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. Circulars Income Tax Fri, 04 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9921