https://www.taxtmi.com/circulars?id=52307 Cases where the Centralised Processing Centre processed returns and refunds were fully or partly adjusted against past arrears without following the statutory two stage adjustment procedure must be transferred to Assessing Officers. Assessing Officers shall issue notices to assessees, allow responses, and after considering replies pass orders under the statutory adjustment procedure permitting or disallowing refund adjustments; the Board will fix a timetable for completing this process. en-us Wed, 10 Jul 2013 00:00:00 +0530 Wed, 20 Nov 2013 15:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=52307 Cases where the Centralised Processing Centre processed returns and refunds were fully or partly adjusted against past arrears without following the statutory two stage adjustment procedure must be transferred to Assessing Officers. Assessing Officers shall issue notices to assessees, allow responses, and after considering replies pass orders under the statutory adjustment procedure permitting or disallowing refund adjustments; the Board will fix a timetable for completing this process. Circulars Income Tax Wed, 10 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/circulars?id=52307