Allowing the petitions the Court held that ; CBDT notification dt. 1-8-2002 and Citizen’s Charter of Income-Tax Department In 2014, direction was issued to process the returns where refunds are due to be processed expeditiously. For the year 2015-16 was concerned, the assessee was directed to extend full co-operation in the assessment proceedings and the Assessing Officer was directed to complete the scrutiny assessment as expeditiously as possible. ( AY. 2015-16, 2016 -17)