{"id":34833,"date":"2023-06-07T20:33:43","date_gmt":"2023-06-07T15:03:43","guid":{"rendered":"https:\/\/itatonline.org\/digest\/oyo-hotels-homes-p-ltd-v-dy-cit-2023-148-taxmann-com-410-delhi-hc\/"},"modified":"2023-06-07T20:33:43","modified_gmt":"2023-06-07T15:03:43","slug":"oyo-hotels-homes-p-ltd-v-dy-cit-2023-148-taxmann-com-410-delhi-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/oyo-hotels-homes-p-ltd-v-dy-cit-2023-148-taxmann-com-410-delhi-hc\/","title":{"rendered":"OYO Hotels &#038; Homes (P.) Ltd v. Dy.CIT (2023) 148 taxmann.com 410 (Delhi)( HC)"},"content":{"rendered":"<p>Assessee received intimation under section 143(1) that refund had been calculated as due to it and shall be credited within a period of 15 days from date of intimation . However, despite lapse of several months, no refund was received by assessee . Reasons\u00a0 recorded for withholding refund simply stated that case was selected under CASS with a large number of issues to be examined and mentioned no details of any issue which required examination . .On writ\u00a0 allowing the petition the Court held that merely because a notice had been issue under section 143(2)\u00a0 of the Act is not a sufficient ground too withhold the refund . Accordingly the order withholding refund was to be set-aside and revenue was directed to conduct a\u00a0<em>de novo<\/em>\u00a0exercise as per provision of section 241A of the Ac. (AY. 2020 -21 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.241A: Refunds- Withholding of refund in certain cases \u2013 Intimation order was passed &#8211;  Order withholding refund was set aside   and the  Revenue was directed to conduct a de novo exercise as per provision of section 241A  of the Act . [ 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-34833","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-93P","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34833","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=34833"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34833\/revisions"}],"predecessor-version":[{"id":34834,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34833\/revisions\/34834"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=34833"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=34833"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=34833"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}