Functionality for Verification of High-Risk Refund Cases for Jurisdictional Assessing Officer at Insight

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....al Assessing Officer (JAO) for the purpose of verification of refund claim for timely processing of ITRs. 3. JAOs need to verify the cases and provide one of the following feedbacks on Insight Portal in a time-bound manner: a) "ITR can be processed" or b) "Further risk assessment required" 4. In this regard, SOP for JAO for verification of High Risk Refund cases is attached as Annexure- A. All the aspects mentioned in the SOP have to be examined in detail before providing feedback as mentioned above. Further, kindly refer to Annexure-B for Step-by- Step guidance on case view, verification, and feedback on Insight portal. 5. In case of any technical difficulty being observed, users may contact Insight help desk. (H....

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....ion of cases (more than average) i.e., a few JAOs get more cases than average, PCIT/CIT can reassign/redistribute cases within the PCIT/CIT charge for rationalization of workload or where a PCIT/CIT charge has more than the average cases, CCIT can reassign/redistribute cases within the CCIT charge for rationalization of workload. As most of the High-Risk Refund cases will be identified during the time of peak return filing, it is suggested that MIS be regularly monitored in the months of August to October as there may be requirement of redistribution during this period for workload management. 3) JAO must give one of the two feedbacks, that is, "ITR can be processed" or "Further risk assessment required" after verification. The feedback ....

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....nsight. If yes, the feedback "Further risk assessment required" must be given. v. To examine if any information with respect to CRIU/VRU uploads of the latest 3 years is available (and where order taking into account the said uploads has not been passed) for taxpayer in profile views of Insight Portal, which states that the taxpayer has under reported receipt or / claimed deduction not allowable as per the Income-Tax Act, or any other information which suggests any form of tax evasion/ non-compliance on part of the assesses. If yes, the feedback "Further risk assessment required" must be given. 5) If during the verification, taxpayer revises the Income Tax return, the details of Income, exempted allowances, deductions claimed, r....

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....nter Comments b. Reassign Case c. Submit ITR Feedback Enter Comments 7. The following screen will be visible to user on clicking activity "Enter Comments". User will be able to update comments in the case which will be visible to the user and all supervisor in hierarchy (In cumulative View). Reassign Case 8. User will be able to Reassign case to the Reporting Officer and Subordinates in hierarchy. Submit ITR Feedback 9. This activity will be performed by ITD User to submit the Feedback on the Case. a. Options available for Feedback will be - "ITR can be processed" or "Further Risk Assessment Required". b. In case user selects Further Risk Assessment Required, User will ....

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....earning Hub Resources Help Taxpayer Reporting Entity Group Actionable insight B Registration Monitoring Profes 838 Verification 2199 Verification Proceedings 28 Information Requests Faceless Reference Management Insight Document 2 Modules Verification Taxpayer Verification Sunnary Search Modules CHENNA -Select Type- -Financial Year- 00 Display Count for Self Cumulative Profes a Search Pending for My Action Others Under Re- Pending For Submitted For Type F Under Verification Sest Back Verified Approva Approval Verification 11 High Risk CRURU 2012-13 ° ° • O 12 High ....

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....ification station Date Verification Status Verification Refund claim with Deduction claimed under Chapter VIAmore Pinary 22-11-2023 Data Select Activity Business Enter Comments Reassign Case Sub F 3031 AM PA ४ Document 5 Modules Enter Comments Summary Choose Fe No he chosen Enter Remaks -Select Document Type- Attach More -Search Verification Enter Comments Suber Cancel Enter Document Description Log Document 6 Workspace Users Knowledge Hub Learning Hub неф Verification Summary Detail Reassign Case Users Selection Reporting Officer and Subordinates Submit Back 13 Led Document 7 Sunay Lat De Moddes ....