No processing of returns for I-T refund if selected for Scrutiny

Dear Readers,

Vide Finance Act, 2012, section 143(1D) was introduced in income tax act which prohibited processing of income tax returns in case notice u/s 143(2) has been issued(i.e. scrutiny cases).

Ambiguity arose as to whether the said sub-section applies to those cases as well wherein refunds have been applied in the returns, however the same has been issued notice for scrutiny assessment.

Now, vide instruction no. 01/2015 dated 13/01/2015, it has been clarified by CBDT that the returns involving refunds, also fall under the purview of the said sub-section, 

Hence, processing of returns for refunds can't be undertaken wherein the said case has been selected for scrutiny. 

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