The Tax Publishers2020 TaxPub(DT) 5213 (Del-HC)

INCOME TAX ACT, 1961

Section 241B

Where Revenue filed an affidavit in which it was stated that assessee's income tax refund had been withheld under section 241A after observance of due process of law; in view of the same, the assessee wished to withdraw the instant writ petition seeking direction to Revenue to release its income tax refund and accordingly, the instant writ petition was disposed of as withdrawn.

Refund - - -

Assessee-company filed a writ petition seeking direction to Revenue to release its income-tax refund. It was stated that Centralized Processing Center (CPC) had already processed the income-tax refund of the assessee under section 143(1). It was stated that though a scrutiny notice had been issued, however, the Revenue had neither passed a final assessment order under section 143(3) nor had it passed an order withholding the refund under section 241A. Held: Revenue filed an affidavit in which it was stated that the assessee's income-tax refund had been withheld under section 241A after observance of due process of law. At that stage, the assessee wished to withdraw the instant writ petition to challenge the action under section 241A. Accordingly, the instant writ petition was disposed of as withdrawn.

REFERRED :

FAVOUR : Petition disposed of as withdrawn

A.Y. :



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