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TMI Blog2020 (9) TMI 1023X X X X Extracts X X X X X X X X Extracts X X X X ..... ntained in the said order dated 03.03.2020 rendered by the Coordinate Bench [ 2020 (3) TMI 1243 - DELHI HIGH COURT] we allow the present petition and remit the matter back to the Assessing Officer to pass a fresh speaking order, after affording an opportunity of being heard to the petitioner and further permitting them to place on record the additional affidavit dated 01.06.2020, filed before t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (a) Issue a writ of mandamus or any other appropriate writ quashing proceedings undertaken by the First respondent vide letter dated 03.03.2020 seeking to withhold the refunds for Assessment Year 2018-19 and the approval granted by the Second respondent on 09.03.2020 to invoke section 241A of the Act on the request made by the First Respondent on 03.03.2020. (b) Issue a writ of mandamus or an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncome Tax-9(1) Anr. , on 03.03.2020, was pleased to pass the following order:- Issue notice. Mr. Bhatia accepts notice. The petitioner seeks refund of the tax from the respondents. In relation to the Assessment Year 201718, the petitioner s assessment has been completed under Section 143(3) of the Income Tax Act. So far as the Assessment Year 2018-19 is concerned, the petitioner s re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he signatures of the Court Master. 4. On the very same day, vide order dated 03.03.2020, a proposal was made by the Assessing Officer to withhold the subject refund, pending completion of scrutiny assessment proceedings for the Assessment Year 2018-19 under the provisions of Section 143 (3) of the Income Tax Act, 1961 (hereinafter referred to as the said Act ). 5. The Principal Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rdinate Bench, we allow the present petition and remit the matter back to the Assessing Officer to pass a fresh speaking order, after affording an opportunity of being heard to the petitioner and further permitting them to place on record the additional affidavit dated 01.06.2020, filed before this Court, in accordance with law, within a period of six weeks from today. 8. No further directions ..... X X X X Extracts X X X X X X X X Extracts X X X X
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