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The High Court of Allahabad dismissed the petition seeking immediate refund as the Commissioner of Income-tax had passed an order withholding the refund pending appeal, citing Section 241 of the Income-tax Act, 1961. The petition was dismissed with a suggestion for the Appellate Tribunal to expedite the appeal process. (Case citation: 1995 (12) TMI 42 - ALLAHABAD High Court)
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