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Instruction No: 18th/2013
F No. 225/196/2013-ITA.II
New Delhi, the December 16th 2013
To, Subject: - Issue of Intimation under section 143(1) of Income-tax Act, 1961 beyond time-regarding.
Several instances have come to the notice of the Board Where due to certain technical or other reasons (which inter-alia included wrong migration of PAN and delayed release of returns by the Centralized Processing Cell to the jurisdictional authorities), intimation in refund cases could not be sent to the concerned assessees within the time-frame as prescribed in second proviso to sub-section (1) of section 143 of the Income-tax Act, 1961 ("Act"). This has caused grievances as assessees are unable to get their legitimate refunds in accordance with provisions of Act, although the delay is not attributable to them.
3. The progress of disposal of such cases shall be monitored by the Addl./Joint CIT. 4. It its reiterated that this Instruction shall only apply to those cases where a valid return-of-income was filed as per provisions of the Act with refund claim, but the same remained pending beyond the prescribed date due to reasons not attributable to the assessee. Further, this relaxation shall not be applicable to those cases where either demand is shown as payable in the return-of-income or as a result of processing beyond the date as prescribed in second proviso to sub-section (1) of section 143, demand is determined As payable.
5. This should be immediately brought to the notice of all officers working in your region.
Yours faithfully, |