Restriction on issuance of manual refunds by assessing officer

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....ressively, AOs are mostly issuing orders on the system from AY 2011-12 onwards. The CBDT has repeatedly instructed that in all cases orders must be passed on the system. This has also been stressed in the Central Action Plan for each year. Further, all charges including LTUs and Central Charges are now covered by Refund Banker scheme. However, instances continue to come to the notice of the CBDT w....

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....eone filing a return quoting the PAN of original holder and this wrong return is processed first in AST/CPC/TMS, therefore the System will not allow processing of Return of original PAN holder. V Any other contingency in AST not allowing the processing of such return even with valid PAN. 4. As per the aforementioned instruction, refunds can be issued via refund voucher printing facility f....

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....as been processed on AST. In cases referred to in paras 4 & 5 or in exceptional cases, manual refunds may be issued with the following safeguards: i.  It is mandatory for AO to take Approval by Range head for refunds upto Rs. 1 lakh and approval by CIT for refund above Rs. 1 lakh and record reasons as to why manual refund was necessary. ii. Mandatory quoting of PAN, AY and Bank account ....

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.... functionality is as under: "ITD → AST → Others → Manual Refund Details" For monitoring by supervisory officers, the data of refunds issued manually and entered by the AOs in this new screen will be matched with the data of such refunds encashed as per OLTAS database regularly to identify cases that have not been entered by AOs through MIS feature that will be launched shortly....