Tag Archives: MANUAL REFUNDS

RESTRICTION ISSUANCE OF MANUAL REFUNDS BY ASSESSING OFFICER

By | August 13, 2015

SECTION 143, READ WITH SECTION 154, OF THE INCOME-TAX ACT, 1961 – ASSESSMENT – RESTRICTION ON ISSUANCE OF MANUAL REFUNDS BY ASSESSING OFFICER AST INSTRUCTION NO.136 [F.NO.DGIT(S)/DIT(S)-3/AST/MANUAL REFUNDS/85-2015-16, DATED 10-7-2015 Kindly refer to the above subject. 2. The functionalities for passing orders u/s 143(1)(a)/143(3)/154/ appeal effects/penalty etc. exist on the system and, progressively, AOs are… Read More »