Allowing the petition the Court held that ; Non granting of refund citing issue of notice u/s 143(2) was held to be not valid ( AY.2015-16, 2016-17 )
Corrtech International P. Ltd. v. DCIT (2018) 401 ITR 355/ 161 DTR 441/ 300 CTR 425 (Guj) (HC)
S.241: Refunds-Power to with hold in certain cases- Non granting of refund citing issue of notice u/s 143(2) was held to be not valid [ S. 143(1) ,143(2) 143(3) ]