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2020 (7) TMI 724 - HC - Income TaxWithholding of grant of refund - order under Section 143 (3) has been passed and the scrutiny assessment has concluded - HELD THAT:- This Court in similar circumstances in M/S. Fis Payment Solutions & Services India Pvt. Ltd [2020 (3) TMI 1243 - DELHI HIGH COURT] has observed that withholding of refund prima facie appears to be without any justification. We direct the respondents to refund the amounts for the assessment year along with interest as applicable, to the petitioner within six weeks from today. In case the respondents have any valid justification for withholding the refund, or any part thereof, they shall file their counter affidavits positively within the same period clearly stating as to why the refund/partial refund is not due. No further time shall be granted for the said purpose.
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