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2009 (4) TMI 846 - PUNJAB AND HARYANA HIGH COURTWithhold of refund due to the petitioner - Held that:- A perusal of impugned order dated April 28, 2006 (P8) shows that it has recorded a finding granting approval to withhold refund of ₹ 4,32,21,206 by observing that recovery of the aforesaid amount would be adversely affected later on if the refund is allowed. The Commissioner has failed to record any reason as to how the recovery is likely to be affected. The order is totally laconic as it does not give any reasons. There is not even a whisper of the material forming basis of aforesaid satisfaction by the Commissioner. The impugned order is wholly unsustainable in the eyes of law and is, thus, liable to be set aside. Appeal allowed. The impugned order dated April 28, 2006 (P8) is set aside. The respondents are directed to refund a sum of ₹ 4,32,21,206 in respect of assessment year 2002-2003 along with interest to the assessee-Society.
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