2021 (2) TMI 77

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..... CBDT, refund could not be processed for the said AYs - HC held Instruction No.1 of 2015 dated 13th January 2015 issued by the CBDT is unsustainable in law and it is hereby quashed - HELD THAT:- Special leave petitions pertain to pre-assessment stage. We are informed that the assessment is now over. Hence the special leave petitions have become infructuous and are disposed of as such. Questio .....

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