https://www.taxtmi.com/highlights?id=40816 Scrutiny/ regular assessment u/s 143(3) - validity of notice issued u/s 143(2) - Belated claim of refund with interest by making application u/s 119(1)(b)(c) - There is no ambiguity under the law that the scrutiny assessment is to be framed as per the provisions of Section 143 of the Income-tax Act, 1961. The Instruction No. 13/2006 would not override these provisions. en-us Sat, 11 Aug 2018 08:29:19 +0530 Sat, 11 Aug 2018 08:29:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=40816 Scrutiny/ regular assessment u/s 143(3) - validity of notice issued u/s 143(2) - Belated claim of refund with interest by making application u/s 119(1)(b)(c) - There is no ambiguity under the law that the scrutiny assessment is to be framed as per the provisions of Section 143 of the Income-tax Act, 1961. The Instruction No. 13/2006 would not override these provisions. Highlights Income Tax Sat, 11 Aug 2018 08:29:19 +0530 https://www.taxtmi.com/highlights?id=40816