On writ the court set aside the order passed under section\u00a0264, the reasons given by the Assessing Officer for withholding of the refund and the approval given by the Principal Commissioner under section\u00a0241A. The court granted six weeks\u2019 time to the Department to reconsider whether the amount found due to be refunded, or any part thereof was liable to be withheld under section\u00a0241A\u00a0failing which without awaiting any further orders, the Department should transmit the amount of refund along with interest to the assessee. The reasons recorded for withholding of refund under section\u00a0241A\u00a0would only amount to a tentative view and would not come in the way of the Assessing Officer to make the assessment under section\u00a0143(3). (AY. 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 241A : Refund- Withholding of refund in certain cases-Orders set aside and authorities directed to reconsider whether refund amount or part thereof liable to be withheld. [S. 143(1), 264, Art. 226] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-15707","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-45l","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15707","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=15707"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15707\/revisions"}],"predecessor-version":[{"id":15708,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/15707\/revisions\/15708"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=15707"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=15707"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=15707"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}