https://www.taxtmi.com/circulars?id=67101 Relaxation under section 119 permits processing of electronically filed income-tax returns with refund claims beyond the statutory timeframe where intimation under subsection (1) of section 143 lapsed for reasons not attributable to the taxpayer; such processing requires prior administrative approval by the Principal Chief Commissioner/Chief Commissioner, DOlT (Systems) enablement for Assessing Officers, monitoring by the Pr.CIT/CIT, and excludes scrutiny-selected returns, those showing or likely to produce demand, and those delayed for reasons attributable to the assessee. en-us Fri, 01 Dec 2023 00:00:00 +0530 Thu, 18 Jan 2024 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67101 Relaxation under section 119 permits processing of electronically filed income-tax returns with refund claims beyond the statutory timeframe where intimation under subsection (1) of section 143 lapsed for reasons not attributable to the taxpayer; such processing requires prior administrative approval by the Principal Chief Commissioner/Chief Commissioner, DOlT (Systems) enablement for Assessing Officers, monitoring by the Pr.CIT/CIT, and excludes scrutiny-selected returns, those showing or likely to produce demand, and those delayed for reasons attributable to the assessee. Circulars Income Tax Fri, 01 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67101