https://www.taxtmi.com/circulars?id=62060 Relaxation of the statutory time limit under section 143(1) permits processing of validly filed returns with refund claims up to assessment year 2017 18 that became time barred for reasons not attributable to the assessee; such returns may be processed and intimations issued by 31.12.2019 with prior administrative approval of the Pr.CCIT/CCIT and enablement to the Assessing Officer via Pr.DGIT(Systems), while exclusions apply for scrutiny cases under section 143(1D), returns showing or likely to give rise to demand, and returns delayed for reasons attributable to the assessee. en-us Mon, 05 Aug 2019 00:00:00 +0530 Tue, 06 Aug 2019 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62060 Relaxation of the statutory time limit under section 143(1) permits processing of validly filed returns with refund claims up to assessment year 2017 18 that became time barred for reasons not attributable to the assessee; such returns may be processed and intimations issued by 31.12.2019 with prior administrative approval of the Pr.CCIT/CCIT and enablement to the Assessing Officer via Pr.DGIT(Systems), while exclusions apply for scrutiny cases under section 143(1D), returns showing or likely to give rise to demand, and returns delayed for reasons attributable to the assessee. Circulars Income Tax Mon, 05 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62060