TMI BlogWithholding of the refund u/s 241A - AO has not given due regard to the facts of the case and he has not...Withholding of the refund u/s 241A - AO has not given due regard to the facts of the case and he has not applied his mind as to why the refund is likely to adversely affect the revenue. There are no reasons recorded in writing by him to justify withholding of the refund due to the petitioner in terms of Section 143(1) - Matter restored before AO. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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