https://www.taxtmi.com/caselaws?id=431641 The court clarified that the Assessing Officer must process tax returns within a reasonable time, even if it is earlier than the prescribed nine months under Section 149(1) of the Income Tax Act. It emphasized the need for transparency in case of delays, especially for significant refunds owed to the petitioner. The court affirmed the petitioner's right to seek timely processing of returns and refunds, allowing for judicial intervention under Article 226 of the Constitution when necessary to safeguard these rights and ensure accountability in the tax assessment process. en-us Tue, 29 Nov 2022 00:00:00 +0530 Sat, 17 Dec 2022 09:17:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431641 The court clarified that the Assessing Officer must process tax returns within a reasonable time, even if it is earlier than the prescribed nine months under Section 149(1) of the Income Tax Act. It emphasized the need for transparency in case of delays, especially for significant refunds owed to the petitioner. The court affirmed the petitioner's right to seek timely processing of returns and refunds, allowing for judicial intervention under Article 226 of the Constitution when necessary to safeguard these rights and ensure accountability in the tax assessment process. Case-Laws Income Tax Tue, 29 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431641