TaxTMI 
TaxTMI 
High-Risk Refund Cases for A.Y- 2024-25 disseminated to Jurisdictional Assessing Officer at Insight
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.... 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 upload of verification report on Insight portal. 5. In case of any technical difficulty being observed, users may contact or write to Insight help desk, (Helpdesk number- 1800-103-4216, Email id: [email protected]). Yours faithfully, (Nikhil Varma) ADG(Systems)-2, New Delhi. Annexure A: Standard Operating Procedure (SOP) for Jurisdictional Assessing Officer (JAO) for verification of High-Risk Refund (HRR) cases In the past, incidents were reported wherein wrong refunds had been claimed through various means such as wrong claim of TDS credit, under reporting of income, over stating of deductions, claim of bogus expenses etc. Accordingly, some cases have been identified based upon certain rules. The details of these cases have been made available to JAO through Insight Portal. Such cases should be dealt with as per the procedure prescribed below. Guidelines for handling high risk refu....
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....ders out of last 8 years as available in ITBA Portal. If yes, the feedback "Further risk assessment required" must be given. iii. To examine if taxpayer has revised return and increased claim of refunds in 3 or more years out of the last 8 years as available in AO Portal of e-filing. If yes, the feedback "Further risk assessment required" must be given. iv. To examine if a PAN has been flagged in High-Risk Refund rules in 3 or more years out of last 8 / available years as available in Insight. 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, then the feedback "Further risk assessment required" must be given. 6) If during the verification, taxpayer revises the Income Tax return, t....
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....er Verification" to "Verified". Information Detail View 12. Information Detail view will provide detail of Information underlying the Verification Issue. TSN will be hyperlink which will provide detail of Information like Acknowledgement Number, Date of Filing, Form Type and Filing Type. TSN Pop up view Cases where Revised Return is filed by Taxpayer- No further activity can be performed 13. The flag to indicate the fact that revised return has been filed by the Taxpayer for the relevant AY, will be displayed in existing case at Case Detail page to the User. User will not be able to perform any further activities in the case. View Previous Years HRR Issue in Taxpayer Profile views 14. The user will be able to view the Details of the High-Risk Refund issues flagged on PAN of the Taxpayer in Previous years, if any, in Taxpayer Profile Views under Taxpayer Annual Summary (TAS). 15. User needs to select the relevant Assessment Year filter. 16. User will be able to click on view hyperlink and view the Verification issues of previous year acknowledgement Number wise. ============= Document 1 Insight Portal Insight Workspace 17 Users Knowledg....
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.... Refund Cases - JAO 2022-23 Under-Verification DCIT(HO)(ADMIN), CHENNAI View Details Xxxxxxxx VIKASH PANDEY High Risk Refund Cases - JAO 2022-23 Under-Verification DCIT(HQ)(ADMIN), CHENNAI View Details YYYYYYYY MINESHKUMAR High Risk Refund Cases - 2022-25 DOITLIQVADMYS CLIENNAL View Details Profiles 0 i-Search Verification Data Management Business Intelligence Operations Document 4 Modules Verification Taxpayer Verfication Summary Detal List e-Proceeding e-Communication Intemal Requests External Requests Activities Documents CMCPC Communication Case Modules Key Details 2 Profiles PAN Name PAN - [XXXXX00X00X) High Risk Refund Cases - JAO (FY 2022-23) a Ä Verification Details Verification Issue(s) S. No. Verification Issue Source Verification Initiation Date Verification Status 1 Refund claim with Deduction claimed under Chapter VIA more than the amount as shown in TDS Annexure Il of employer(RR04) Primary 22-11-2023 Under-Verification Select Activity - i-Search Verification Data Management Business Intelligence Enter Comments Reassign Case Submit ITR Feedba....
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....nowledgement Number 337141450010723 Date of Fling 01-01-1960 Hostated Form Type ITR 3 Filing Type Original Related 09-01-2024 17:36:52 AM, IP Address Informacion Code Information Value(C) Insight : Welcome Modules Modules Information Description Information Source Other Details 8523008147417 24Q-Ann.11-005 Deduction under chapter VIA reported by Deductor (24Q Annexure (1) 2F INDIA PRIVATE LIMITED (Filer TAN: PNEZ0192100 89.099 8823009147413 ITR-TTI-014 Refund claimed (Part B-TTI) GAVVALA SAKETH [Frer PAN: JPZPS80470) 76.280 Related Earter Information Profiles 0 -Search Voluntary Disclosed Information Management Back Business Document 10 Welcome, Logout Modules Verification Verification Summary Detail Taxpayer List e-Proceeding e-Communication Internal Requests External Requests Activities Documents CMCPC Communication Case Modules Key Details PAN Name PAN - (XXXXXXXX) Revised Return has been received in this case hence no further activity can be performed on it. Profiles High Risk Refund Cases - JAO (FY 2022-23) Q i-Search Verification Detail....