Step-wise procedure for adjustments of refunds

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.... procedure for adjustments of refunds Sir/Madam, Kindly refer to the above. 2. With regard to the adjustment of refunds against the outstanding demands, various communications have been issued in the past. A brief reference of the same is as under: i. AST Instruction No. 82 on the subject 'Functionality for uploading arrear demands to CPC accounting system', dated 13.8.2010, issued fro....

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.... all CCsIT/DGsIT on the subject 'Reconciliation of Demand on CPC Portal, IRLA, CAP-I and Dossiers', dated 23.3.2012, issued from F.No. DIT(S)III/CPC Portal/2011-12. vi. AST Instruction No. 105 on the subject 'Current and Contemporary Figures of demand in IRLA for a PAN-AY or for a defined period - Identification of demands yet to be uploaded on to CPC Portal', dated 4.5.2012, issued from F.No. ....

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....Physical verification of Demands from all sources- Arrear Demands from IRLA, TMS and Manual Demands prior to 01-04-2010 ; and Demands from AST, TMS, Manual and CPC. ii.  The Assessing Officers have to communicate the legitimate actionable demands to the assessees and provide an opportunity of being heard to the assessees for verification and confirmation of the genuineness of the demands. ....

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.... sent for his charge fortnightly. The assessees can approach Assessing Officer regarding grievance relating to demand, if any, within 15 days of receipt of intimation. vii. The AO within 30 days of receipt of grievance in response to the notice u/s 245 shall either rectify or confirm the demand. The demand so crystallized shall be communicated back to the CPC in reference to the same communicat....