2022 (12) TMI 1388

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..... HELD THAT:- Respondents accepts notice on behalf of the respondents/revenue. He in particular, will place before us the record disclosing the reasons for withholding the amount qua which refund is sought. In case the instructions are received to resist the petition, a counter affidavit will be filed before the next date of hearing. List the matter on 03.02.2023. - W.P.(C) 16698/2022 - - - .....

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..... e interest has not been remitted. 2.1 To be noted, the refund concerns assessment year (AY) 2020-21. 3. The ostensible reason for withholding the amount adverted to hereinabove is given in the respondents/revenue s email dated 11.11.2022. The relevant part of the email reads as follows: Please refer to subject cited and your letter dated 11.11.2022. In this regard, It is hereby I .....

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..... nts/revenue. 6. Mr Rai says that he will return with instructions. 6.1. Mr Rai, in particular, will place before us the record disclosing the reasons for withholding the amount qua which refund is sought. 7. In case the instructions are received to resist the petition, a counteraffidavit will be filed before the next date of hearing. 8. List the matter on 03.02.2023. - - TaxTMI - T .....

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