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Income Tax - Highlights / Catch Notes

Home Highlights August 2021 Year 2021 This

Withholding of the refund - The procedure followed by the ...

Income Tax

August 10, 2021

Withholding of the refund - The procedure followed by the Assessing Officer does not show the proper application of two independent provisions as in Section 241A and Section 143 wherein once a refund is declared after scrutiny proceedings and such refund is withheld, a reasoned order has to follow because the assessment in such a case is done after production of materials and evidence required by the AO. - Refund to be granted w ith interest - HC

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