https://www.taxtmi.com/caselaws?id=352096 The court directed the respondent to process the return for the assessment year 2016-17 and issue the refund within six weeks. For the assessment year 2015-16, the petitioner was instructed to cooperate with scrutiny assessment, and the Assessing Officer was directed to complete the assessment promptly. The court emphasized the Assessing Officer should not rely on the quashed CBDT Instruction No.1 of 2015 and should exercise discretion under Section 143(1D) to process returns and issue refunds. en-us Fri, 24 Nov 2017 00:00:00 +0530 Wed, 28 Feb 2018 12:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352096 The court directed the respondent to process the return for the assessment year 2016-17 and issue the refund within six weeks. For the assessment year 2015-16, the petitioner was instructed to cooperate with scrutiny assessment, and the Assessing Officer was directed to complete the assessment promptly. The court emphasized the Assessing Officer should not rely on the quashed CBDT Instruction No.1 of 2015 and should exercise discretion under Section 143(1D) to process returns and issue refunds. Case-Laws Income Tax Fri, 24 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352096