https://www.taxtmi.com/circulars?id=64161 Validly filed returns up to assessment year 2017-18 with refund claims that remained unprocessed under section 143(1) and became time-barred due to reasons not attributable to the assessee may be processed in non-scrutiny cases subject to prior administrative approval of the Principal CCIT/CCIT; following approval the Principal CIT/CIT shall request the Principal DGIT(Systems) to enable the Assessing Officer so that intimation under section 143(1) can be issued and consequent refund procedures can follow. en-us Fri, 10 Jul 2020 00:00:00 +0530 Thu, 07 Aug 2025 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=64161 Validly filed returns up to assessment year 2017-18 with refund claims that remained unprocessed under section 143(1) and became time-barred due to reasons not attributable to the assessee may be processed in non-scrutiny cases subject to prior administrative approval of the Principal CCIT/CCIT; following approval the Principal CIT/CIT shall request the Principal DGIT(Systems) to enable the Assessing Officer so that intimation under section 143(1) can be issued and consequent refund procedures can follow. Circulars Income Tax Fri, 10 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=64161