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2018 (1) TMI 399 - HC - Income TaxRefund of excess income tax paid by the petitioner - Held that:- The notice dated 12.01.2017, is premature, since there is nothing on record to state that the refund claim made by the petitioner has crystallized into an order of refund. Thus, the impugned notice has virtually prejudged the matter and could not have been issued before a decision has been taken by the first respondent on the petitioner's request for refund. Thus the notice dated 12.01.2017, issued by the second respondent is held to be unenforceable as it is premature, giving liberty to the second respondent to initiate fresh proceedings after an order is passed by the first respondent on the petitioner's representation for refund dated 20.01.2017. The first respondent is directed to consider the representation of the petitioner dated 20.01.2017, within a period of six weeks from the date of receipt of a copy of this order, after affording an opportunity of personal hearing to the petitioner's authorized representative.
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