Issue of Intimation under section 143(1) of Income-tax Act, 1961 beyond the prescribed time in non-scrutiny cases-reg

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....ect: Issue of Intimation under section 143(1) of Income-tax Act, 1961 beyond the prescribed time in non-scrutiny cases-reg. It has come to notice that some returns-of-income having 'claim of refund' pertaining to Assessment Years 2014-2015, 2013-2014 and 2012-2013 were not processed within the time-frame prescribed under sub-section (1) of section 143 of the Income-tax Act, 1961 ('Ac....

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....escribed in second proviso to sub-section (1) of section 143 and directs that such returns-of-income shall now be processed by 31.03.2017. Further, intimation of processing and consequential refund, if any, shall be issued expeditiously as per the prevailing norms and existing provisions of the Act. 3. However, the above relaxation shall not be applicable to those cases where the said return-of-i....