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Income Tax - Highlights / Catch Notes

Home Highlights September 2019 Year 2019 This

Withhold the refund - neither the original or the revised return ...

Case Laws     Income Tax

September 21, 2019

Withhold the refund - neither the original or the revised return of income has been processed u/s 143(1) - the occasion to withhold any refund u/s 241A at this stage does not arise. Therefore, on the admitted facts the application/invocation of Section 241A is premature - HC

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