Withholding of Refund - Appeal pending before the Apex Court - Tribunal ordered refund - The question of...

Withholding of Refund - Appeal pending before the Apex Court - Tribunal ordered refund - The question of asking the Commissioner to remain personally present explaining why contempt proceedings should not be initiated, simply did not arise. We have serious doubt whether the Tribunal has the power to summon personal presence of a Government authority. - HC .....

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