{"id":23999,"date":"2022-01-13T14:45:25","date_gmt":"2022-01-13T09:15:25","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ingenico-international-india-p-ltd-v-dy-cit-2021-200-dtr-1-319-ctr-665-delhi-hc\/"},"modified":"2022-01-13T14:45:25","modified_gmt":"2022-01-13T09:15:25","slug":"ingenico-international-india-p-ltd-v-dy-cit-2021-200-dtr-1-319-ctr-665-delhi-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ingenico-international-india-p-ltd-v-dy-cit-2021-200-dtr-1-319-ctr-665-delhi-hc\/","title":{"rendered":"Ingenico International India (P) Ltd. v. Dy. CIT (2021) 200 DTR 1 \/ 319 CTR 665 (Delhi) (HC)"},"content":{"rendered":"<p>Allowing\u00a0 the petition the Court held that <em>\u00a0reading of Section 241A shows that mere issuance of scrutiny notice under Section 143 (2) cannot stall remittance of refund to assessee. Refund can only be stalled if conditions stipulated in Section 241A, are fulfilled, i.e., A.O. records his reasons in writing as to why release of refund is likely to affect interests of Revenue and that this step of A.O. receives imprimatur\u00a0 with the approval of his superior officer, i.e., Principal Commissioner or Commissioner as case may be.\u00a0 On facts of the case the revenue has brought nothing on record to show that an order under Section 241A has been issued\u00a0 with prior approval\u00a0 of competent authority\u00a0 . The revenue was directed to remit amount determined in its order dated 02.10.2019 to petitioner along with interest as required under provis<\/em><em>ions within\u00a0 ten days of receipt<\/em><em> of copy of judgement .\u00a0 <\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.241A: Refund- Withholding of refund in certain cases -Notice issued u\/s 143 (2)- Refund cannot be withheld \u2013 Directed to refund the amount within ten  days of receipt of copy of judgement ..[ S. 143(1) ,143 (2), 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_post_was_ever_published":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":""},"categories":[21],"tags":[],"class_list":["post-23999","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-6f5","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23999","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=23999"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23999\/revisions"}],"predecessor-version":[{"id":24000,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/23999\/revisions\/24000"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=23999"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=23999"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=23999"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}