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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....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 reasons not attributable to the assessees concerned, several retu....

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....me 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 pending taxpayers' grievances related to issue of refund. To mitig....

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.... 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 applicable to the following returns : (a) returns selected in scrutiny, (b) ....