CBDT Instruction on Section 143, Read With Section 154, Of The Income-Tax Act, 1961 – Assessment – Restriction On Issuance Of Manual Refunds By Assessing Officer

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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 mostly issuing orders on the…

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