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Income Tax - Highlights / Catch Notes

Home Highlights May 2016 Year 2016 This

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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