Processing of returns with refund claims under section 143(1) of the Income-tax Act,1961 beyond the prescribed time limits in non-scrutiny cases

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....axes North Block, New Delhi 10th July.2020 Order under section 119 of the Income Tax Act 1961 Subject: Processing of returns with refund claims under section 143(1) of the Income-tax Act,1961 beyond the prescribed time limits in non-scrutiny cases-regd. It has been brought to the notice of the Central Board of Direct Taxes (Board') that due to certain technical issues or for other ....

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....rd had earlier issued instruction/orders u/s 119 of the Act from time to time relaxing the prescribed statutory time limit for processing of such validly filed returns with refund claims in non-scrutiny cases. As per the latest order dated 5th August. 2019, time frame was given till 31-12-2019 to process such returns with refund claims. 3. The matter has been re-considered by Board in view of p....

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....g issue or refund shall also follow as per the prescribed procedures. To ensure adequate safeguards, it has been decided that once administrative approval is accorded by the Pr.CCIT/CCIT, the Pr.CIT.CIT concerned would make a reference to the Pr.DGIT(Systems) to provide necessary enablement to the Assessing Officer on a case to case basis. 4. The relaxation accorded above shall not be applicabl....