CBDT Instruction on Section 119, Read With Section 143, Of The Income-Tax Act, 1961 – Income-Tax Authorities – Instructions To Subordinate Authority – Functionality For Processing Of Returns For A.Ys. 2007-08 To 2011-12 Having Refund Claims Which Were Not Processed Within Time Allowed Under Section 143(1) Due To Certain Technical Or Other Reason

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SECTION 119, READ WITH SECTION 143, OF THE INCOME-TAX ACT, 1961 – INCOME-TAX AUTHORITIES – INSTRUCTIONS TO SUBORDINATE AUTHORITY – FUNCTIONALITY FOR PROCESSING OF RETURNS FOR A.Ys. 2007-08 TO 2011-12 HAVING REFUND CLAIMS WHICH WERE NOT PROCESSED WITHIN TIME ALLOWED UNDER SECTION 143(1) DUE TO CERTAIN TECHNICAL OR OTHER REASON AST INSTRUCTION NO.142 [F.NO.AST INST.NO.142/119(2)(a)/21/2017-17],┬áDATED…

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