Allowing the petition the Court held that withholding of refund under section 241A, pursuant to notice under section 143(2), without recording justifiable reasons, was not in consonance with legislative intent and mandate of aforesaid provision, hence, had to be set aside. (AY. 2018-19)
Cooner Institute of Health Care & Research Centre (P.) Ltd. v. ITO (2020) 273 Taxman 216 / 193 DTR 1 / 315 CTR 900 (Delhi)(HC)
S. 241A : Refund-Power to withhold in certain cases-Limited scrutiny [S.143 (1) . 143 (2), Art. 226 ]