The Court directed the concerned authority to process the assessee’s return for A.Y. 2013-14 expeditiously and in accordance with law. It was further directed that where the period prescribed for processing the return had already expired, the return should be accepted at face value and any refund due should be processed. (AY. 2013-14)
Bechtel Power Corporation v. ACIT (2026) 349 CTR 807 (Delhi)(HC). Editorial : Review petition dismissed, Bechtel Power Corporation & Anr. v. ACIT (2026) 349 CTR 803 (Delhi)(HC).
S.143(3): Assessment-Processing of return-Return pending for long period-Authority directed to process return-Expiry of statutory period-Return to be accepted at face value. [143(1)(a), 244A, Art. 226]
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