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2020 (9) TMI 733 - HC - Income TaxWithholding of refund u/s 241A - as per petitioner refund due to the petitioner was liable to be released at the time of issuance of the intimation order under Section 143(1) - HELD THAT:- This Court is not able to appreciate the plea of lack of instructions as the counsel for the respondents had sufficient time to obtain instructions. Assessing Officer is based in Delhi and the present writ petition had been filed on 08th September, 2020 and was adjourned at the request of learned counsel for the respondents on 11th September, 2020 due to poor connectivity at his end. Despite issuance of scrutiny notice under Section 143(2) of the Act, 1961, the refund due to the petitioner is liable to be released at the time of issuance of the intimation/order under Section 143(1) of the Act, 1961 unless an order for withholding of refund has been passed under Section 241A. This Court is of the prima facie opinion that the significance and import of the mentioned judgments have not been appreciated by the AO and the same are being treated as “water off a duck‟s back‟. If any order had been passed under Section 241A of the Act, 1961, this Court is of the view that the respondents had sufficient time to produce the same. In response to the petitioner’s Grievance Application dated 11th May, 2020 seeking release of refund, the Assessing Officer, Circle 52(1), Delhi had vide letter dated 01st June, 2020 stated that “The needful action has been taken by this office as per the communication received from the CPC.” To obviate any mischief and as the petitioner’s refund has been withheld for nearly ten months, this Court directs the concerned Assessing Officer to be personally present before us via video link tomorrow with all the relevant papers of the assessee.
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