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Income Tax - Highlights / Catch Notes

Home Highlights November 2019 Year 2019 This

Power to withhold refund in certain cases u/s 241A - merely ...


Tax Refund Withholding u/s 241A Invalid if Based Solely on Section 143(2) Notice.

November 7, 2019

Case Laws     Income Tax     HC

Power to withhold refund in certain cases u/s 241A - merely because a notice has been issued under section 143(2), it is not a sufficient ground to withhold refund under section 241A and the order denying refund on this ground alone would be laconic.

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