Refund claim - time limit for processing a return under 149(1) - ...

High Court mandates Assessing Officer to justify delays in processing refund claims u/s 149(1) before deadline.

December 17, 2022

Case Laws Income Tax HC

Refund claim - time limit for processing a return under 149(1) - A.O. must come out with reasons, as to why the case of the Petitioner has not been processed, notwithstanding the fact that the period which is available to him is yet to expire on 91st December, 2022. - HC

View Source

← Previous Next →

Refund claim - time limit for processing a return under 149(1) - ...

High Court mandates Assessing Officer to justify delays in processing refund claims u/s 149(1) before deadline.

December 17, 2022

Case Laws Income Tax HC

You may also like:

Circular prescribes mechanism for refund of additional IGST paid on upward revision in price of exported goods subsequent to exports. Exporter to file refund claim in...

Reassessment action initiated based on Section 148 notice and subsequent Section 148A(b) notice violated the First Proviso to Section 149(1) and was barred by the...

Penalty levied u/s 271(1)(b) - assessee had failed to provide full submissions - penalty levied by the Assessing Officer u/s 271(1)(b) of the IT Act deserves to be...

Refund with interest - statutory period of 60 days for processing the refund claim - The court referenced Section 54(7) of the CGST Act, which requires the proper...

Delay in issuing Refund under Direct Tax Vivad Se Vishwas Scheme 2020 - interest on delayed refund - Despite the issuance of Form No. 5, the refunds for the Assessment...

Deduction u/s.35 AD(5)(aa) - whole of capital expenditure incurred for purpose of development of hotel claimed - We restore the issue to file of the Assessing Officer...

Refund claim - refund rejected on the ground that the bills of entry under which assessments were made were not assailed - refund of duty is a mechanical process of...

Reopening of assessment u/s 147 - Assessing Officer to usurp the jurisdiction to reopen the assessment - The first Assessing Officer has made the reassessment after...

Refund of excess amount lying to the credit of electronic cash ledger of the petitioner - applicability of proviso to sub-section (1) of Section 54 or sub-section (1) of...

Circular provides revised procedure for electronic filing and processing of refund applications by Canteen Stores Department (CSD) u/s 55 of CGST Act. CSD can...

HC directed state authorities to process petitioner's GST refund claim promptly following inaction on previous requests. The authorities must verify facts, assess...

The preliminary assessment u/s 143(1) is limited to processing the return for arithmetical errors, incorrect expense claims, verifying audit reports, deductions, and...

Reopening of assessment u/s 147 - As per the provisions of section 149(1)(b) where 4 years, but not more than 6 years, have elapsed, no notice under section 148 can be...

HC overturned revenue authority's rejection of delay condonation for late audit report filing. The delay of 1 hour, 19 minutes, and 16 seconds occurred due to technical...

Claim of interest on delayed refund - The claim was rejected on the ground that the amount was recredited to the credit ledger - High court found this contention...

Quick Updates: