Withholding of the refund u/s 241A - AO has not given due regard ...
AO Must Reconsider Tax Refund Withholding u/s 241A Due to Lack of Justification and Written Reasons.
November 2, 2019
Case Laws Income Tax HC
Withholding of the refund u/s 241A - AO has not given due regard to the facts of the case and he has not applied his mind as to why the refund is likely to adversely affect the revenue. There are no reasons recorded in writing by him to justify withholding of the refund due to the petitioner in terms of Section 143(1) - Matter restored before AO.
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