Dear Subscriber,
Pursuant to the judgement of the Delhi High Court in Court on Its Own Motion vs. UOI 352 ITR 273, the CBDT has issued Instruction No. 06/2013 dated 10th July 2013 stating that in cases where returns have been processed by the CPC, Bengaluru and refunds have been fully or partly adjusted against the past arrears while passing or communicating the order under Section 143( I) of the Act, without following the procedure under Section 245 of the Act, the AO must issue a notice to the assessee and pass an order u/s 245 after considering the reply. It has been directed that the procedure must be carried out by 31st August, 2013 positively.
CBDT Directive Regarding Past Adjustment Of Refunds Without Following The S. 245 Procedure
Pursuant to the judgement of the Delhi High Court in Court on Its Own Motion vs. UOI 352 ITR 273, the CBDT has issued Instruction No. 06/2013 dated 10th July 2013 stating that in cases where returns have been processed by the CPC, Bengaluru and refunds have been fully or partly adjusted against the past arrears while passing or communicating the order under Section 143( I) of the Act, without following the procedure under Section 245 of the Act, the AO must issue a notice to the assessee and pass an order u/s 245 after considering the reply. It has been directed that the procedure must be carried out by 31st August, 2013 positively.
Regards,
Editor,
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