https://www.taxtmi.com/caselaws?id=327743 The court held that CBDT Instruction No. 1 of 2015, which prevented processing returns after notices under Section 143(2) of the Income Tax Act, was unsustainable in law. The court quashed the instruction, directing that it should not be used to deny refunds. The Assessing Officer's discretion to process returns in such cases was emphasized. Additionally, the denial of refunds to a petitioner in the telecom services business for AYs 2012-13, 2013-14, and 2014-15 based on the pending scrutiny and the instruction was challenged. The court stressed that the instruction should not create difficulties for taxpayers and that the AO should have discretion in processing returns despite Section 143(2) notices. en-us Wed, 11 May 2016 00:00:00 +0530 Thu, 01 Sep 2016 11:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327743 The court held that CBDT Instruction No. 1 of 2015, which prevented processing returns after notices under Section 143(2) of the Income Tax Act, was unsustainable in law. The court quashed the instruction, directing that it should not be used to deny refunds. The Assessing Officer's discretion to process returns in such cases was emphasized. Additionally, the denial of refunds to a petitioner in the telecom services business for AYs 2012-13, 2013-14, and 2014-15 based on the pending scrutiny and the instruction was challenged. The court stressed that the instruction should not create difficulties for taxpayers and that the AO should have discretion in processing returns despite Section 143(2) notices. Case-Laws Income Tax Wed, 11 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327743