Allowing the petition the Court held that ; asper citizen’s charter issued by Income Tax Department, in its vision statement, published in 2014, department should issue refund along with interest under S. 143(1) within six months from date of electronically filing returns, therefore, Assessing Officer was directed to consider and process assessee’s representation and dispose of same as expeditiously as possible and same could not be denied/withheld merely because issuance of notice under S. 143(2). (AY. 2015-16. 2016-17)
Randstad India (P.) Ltd. v. Dy. CIT (2018) 401 ITR 369/ 252 Taxman 204 / 163 DTR 298 / 301 CTR 337 (Mad.)(HC)
S. 237 : Refunds – Assessing Officer was directed to consider and process assessee’s representation and dispose of same as expeditiously as possible and refund could not be denied/withheld merely because issuance of notice under section 143(2) [ S. 143(1) 143(ID), 143(2)]