Withholding of refund - scrutiny assessment was pending - By the ...
High Court Rules CBDT Cannot Withhold Tax Refunds During Scrutiny Assessments; Section 119 Powers Limited.
May 18, 2016
Case Laws Income Tax HC
Withholding of refund - scrutiny assessment was pending - By the device of issuing an instruction in purported exercise of its power u/s 119, the CBDT cannot proceed to interpret or instruct the income tax department to "prevent" the issue of refund. - HC
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