On Writ filed, held by the High Court that as the matter is pending for scrutiny before the competent officer no mandamus can be issued, at this stage, by the Court in the matter for processing or grant of refund. Assessee-petitioner may approach Department for furnishing all information and we direct the Department to complete scrutiny and thereafter proceed to consider for granting of refund. (WP. No 4717 of 2018 dt. 20-03-2018)(AY. 2016-17)
Uttar Bihar Gramin Bank v PCIT (2018) 166 DTR 407 / 303 CTR 303 (Pat)(HC)
S. 143(1D) : Assessment – Processing of return – Matter pending for scrutiny before competent authority – No mandamus can be issued by Court at this stage for granting refund [ S.237 ]