Fraudly claiming refund in fake bank account

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what is the provision for penalty and prosecution if someone fraudly claiming refund in his bank account instead of assessee account ??????

Replies (4)
not possible now prevalidation is mandatory

in the last a.y. they attempted to do so......by revising original return but departmen withheld refund amount

now what action can be taken against him (practioner).

there is a problem u can not prove that the practioner without your ascent revised the return

if they hv been able to prove then what is the consequences


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