U/s 245 of Income Tax Act 1961 revised timeline for verification ...
Circulars Income Tax
March 9, 2016
U/s 245 of Income Tax Act 1961 revised timeline for verification of arrear of demand - In case no response is received from the AO within thirty days. CPC would issue the refund without any adjustment. The responsibility of, non-adjustment of refund against outstanding arrears, if any, would lie with the Assessing Officer.
View Source