Issue of Intimation under section 143(1) of Income tax act, 1961 - Income Tax Department

Issue of Intimation under section 143(1) of Income tax act, 1961 - Income Tax Department

Instruction No.18th/2013
F.No. 225/196/2013-ITA.II
Government of India
Ministry of Finance
Department of Revenue (CBDT)

North Block, New Delhi
dated the 17th of December, 2013
To
All Chief Commissioners of Income Tax
All Directors General of Income Tax

Sir/Madam,
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.

2. The matter has been examined. Central Board of Direct Taxes, by virtue of power vested in it under section 119(2)(a) of the Act, hereby relaxes the time-frame prescribed in second proviso to sub-section(1) of section 143 of the Act in those cases where the return-of-income was filed by the assessee in accordance with provisions of section 139/142(1) of the Act, but due to technical or other reasons not attributable to such assessees, the date of sending intimation under section 143(1) of the Act has lapsed before 01-04-2013. In suchcases, Central Board of Direct Taxes directs that such returns shall be processed and intimation of processing of such returns shall be sent to the assessee concerned by the Assessing Officer in accordance with provisions of section 143 of the Act notwithstanding the time-limit prescribed in second proviso to sub-section (1) of that section.

3. The progress of disposal of such cases shall be monitored by the Addl./ Joint CIT.

4. It is 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 isdetermined as payable.

5. This should be immediately brought to the notice of all officers working in your region.

Yours faithfully,
sd/-
(Rohit Garg)
Deputy Secretary to the Government of India

Source: www.incometaxindia.gov.in
[http://www.incometaxindia.gov.in/archive/BreakingNews_CBDT_Sec143_18122013.pdf]

Comments

Post a Comment

Popular posts from this blog

Central Government Office Holiday List 2023 - DoPT Order PDF Download

The important nodal Department of Central Government, the Department of Personnel and Training (DoPT) has today published a new list of Gazetted and Restricted Holidays for Central Government Offices located in Delhi/New Delhi to be observed in 2023. Central Govt Holiday India 2023 PDF Download Every year in June, the Department of Personnel and Training (DoPT) under the Central Government will release a new list of holidays to be observed next year for offices in Delhi or New Delhi. Check here is a list of holidays and optional holidays published in the Federal Gazette for 2023. Holidays to be observed to Central Government Offices during the year 2023 F.No.12/5/2022-JCA Government of India Ministry of Personnel, Public Grievances and Pensions (Department of Personnel and Training) Establishment (JCA) Section North Block, New Delhi Dated the 16 June 2022 OFFICE MEMORANDUM Subject: Holidays to be observed in Central Government Offices during the year 2023- reg. It has been de
Read more

7th CPC Pay Fixation on Promotion/MACP Calculator with Matrix Table

Image
7th CPC Pay Fixation on Promotion/MACP Calculator with Matrix Table Pay Fixation on Promotion/MACP Calculator as per 7th Pay Commission with Steps showing in Pay Matrix Table. Pay Fixation: One increment shall be given in the same level and placed equal or next higher amount in the promoted level. Increment: Promotion/MACP during the period from 2nd day of January to 1st day of July will be granted on 1st day of January. From 2nd day of July to 1st day of January will be granted on 1st day of July. In Matrix Table: Step 1: Locate Your Basic Pay in the Matrix Table Step 2: Grant of one increment in the same level Step 3: Locate the equal or next higher amount in the next promoted level Click to Check Your Pay Fixation on Promotion Calculators for CG Employees 7th Pay Commission Pay and Allowances  Calculator for CG Employees Click to read... 7th Pay Commission Pay and Arrears  Calculator for Defence Personnel Click to read... Defence
Read more

Revised Pay Scale from 1.7.2017 for Karnataka Govt Employees

Image
Revised Pay Scale from 1.7.2017 for Karnataka Govt Employees Check Your Revised Pension / Family Pension as on 1.7.2017 REVISED SCALES OF PAY:  The existing scales of pay are revised as specified below:-  DATE OF EFFECT: The revised scales of pay shall be deemed to have come into force with effect from 1st July 2017. The monetary benefit of the revised scales of pay shall be admissible from 1st April 2018. The increase in pay and allowances and pension on account of the revision of scales of pay shall be payable in cash with effect from 1st April 2018.  The revised scales of pay are linked to the cost of living situation represented by the index average of 276.9 points as on 1st July 2017 in the All India Average Consumer Price Index Numbers for Industrial Workers (General) (Base: 2001=100).  The revised pay scales are specific segments of Master scale of pay of Rs.17000-400-18600-450-20400-500-22400-550-24600-600-27000-650-29600-750-32600-850-36000-950-39800
Read more