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Jan 24, 2026
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Won your case at ITAT but still waiting for refund? Why Budget 2026 must end tax officers' delays in giving effect to court orders
Whenever any taxpayer wins their case in the Income Tax Appellate Tribunal or other tax appellate authorities, the income tax department has the option to file an appeal. However, before they do that, they must give effect (implement) the taxpayer's favourable order issued by ITAT and others. This process is called order giving effect (OGE) and is usually done
automatically. Additionally, the income tax return (ITR) filing portal also has an online option where you can request
the Assessing Officer (AO) to give OGE.
However, chartered accountants say that even after securing favourable appellate orders, taxpayers frequently encounter prolonged and unexplained delays in the issuance of OGE by the AOs.
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