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    <title>2025 (3) TMI 1584 - DELHI HIGH COURT</title>
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    <description>Processing of income-tax returns must be completed expeditiously and in accordance with law; where the statutory time for processing has expired the return is to be accepted at its face value and any refund due is to be processed. The obligation to act applies notwithstanding earlier extensions of the processing period and addresses administrative delay in processing returns. Authorities are directed to take steps to process outstanding returns promptly and to effect refunds when returns are time-barred and otherwise prima facie in order.</description>
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