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CBDT Directive Regarding Adjustment of Refunds Against Demand

DIRECTORATE OF INCOME TAX (SYSTEMS)

ARA Centre, Ground floor, E-2, Jhandewalan Extension,

New Delhi -110055.

F.NO.DIT(S)-III/CPC/2012-13/Demand Management/

Dated21.03.2013

To,

The Chief Commissioner of Income Tax (CCA) (By Name)

Ahmedabad/ Bangalore/ Bhubaneswar/ Bhopal/ Chandigarh/ Chennai/ Guwahati/Hyderabad /Jaipur /Kanpur/ Kochi / Kolkata/Lucknow /Mumbai /Nagpur/ New Delhi /Patna/ Pune.

Madam /sir,

Subject: Directions of Hon’ble Delhi High Court in the Writ Petition (Civil) No.s 2659 & 5443 of 2012 – Order dated 14.03.2013 -Reg.

Please refer to the above mentioned subject.

1.         As per Hon’ble Delhi High Court’s Order dated 14.03.2013, the Department requires to follow the procedure prescribed u/s 245 before making any adjustment of refund payable by the CPC, Bengaluru. Accordingly, the assessee must be given an opportunity to file response or reply and the reply will be considered and examined by the Assessing Officer before any direction for adjustment is made. The process of issue of prior intimation and service thereof on the assessee will be as per the law. The assessee will be entitled to file their response before the Assessing Officer mentioned in the prior intimation. The Assessing Officer will thereafter examine the reply and communicate his findings to the CPC, Bangaluru, who will then process the refund and adjust the demand, if any payable.

2.         The number of high refund cases where demand is outstanding and also Intimation u/s 245 has been issued by the CPC, Bengaluru, pertaining to each CCIT(CCA) region is being forwarded as per the enclosed Annexure I. The detailed list is also available on i-Taxnet on the following path:

Resources -> Downloads -> DIT.SYSTEMS ->REFUND_ERETURNS_PROCESSING_CPC_AY2012_13 -» (File Name) PANS-AY-2012-13_NOTICE-US-245-SENT.zip

3.          It is requested to issue directions to the Assessing Officers under respective charges to make compliance of the aforesaid order and communicate its findings on adjustable demand to CPC, Bengaluru, who will then process the refund and adjust the demand. The communication to CPC, Bengaluru, may also be give on its e-mail Id: cit.cpc.bangalore@incometaxindia.gov,in

Encl:-as above.

Yours faithfully

(S.K.Mfshra)   

Director of Income Tax(S)-III, New Delhi. Copy to:

  1. P.S. to Members, CBDT.
  2. P.S. to Director General of Income Tax (systems).
  3. CIT(CPC), Bengaluru.

Urgent Limitation Matter

Annexure-I

CCIT(CCA)-wise break-up of high refund cases where demand is outstanding and also intimation u/s 245 has been issued by the CPC, Bengaluru:
SI.

No.

CCIT(CCA) CHARGE Area Code No. of High Refund Cases
1 ANDHRA PRADESH APR 72
2 BHUBNESHWAR BBN 9
3 BHOPAL BPL 21
4 CHENNAI CHE 92
5 DELHI DEL 157
6 CENTRAL, INVESTIGATION,INTERNATIONAL TAXATION DLC 136
7 GUJARAT GUJ 85
8 KARNATAKA KAR 99
9 KANPUR KNP 18
10 KERALA KRL 28
11 LUCKNOW LKN 6
12 MUMBAI MUM 338
13 NAGPUR NGP 7
14 NWR NWR 32
15 PUNE PNE 61
16 PATNA PTN 9
17 RAJASTHAN RJN 18
18 SHILLONG-GUHATI SHL 11
19 WEST BENGAL WBG 76
  Grand Total   1275

Tags: BangaloreChief Commissioner of Income TaxCPCDelhi High CourtHonIncome taxNew DelhiThe Honourable

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