S. 237 : Refunds-Procedure lacunae-Not credited to bank account-Once assessee was entitled to refund, it has to be paid with all expediency-Revenue was directed to inform assessee within a period of four days. [Art. 226]
GMO Emerging Markets Fund v. Dy. CIT (IT) (2025) 303 Taxman 199 (Bom.)(HC)