Where the assessee challenged communications granting approval by the Deputy Commissioner and Principal Commissioner for withholding of refund on the ground that the same had not been furnished to it, the High Court held that such communications could not be challenged merely by filing a rejoinder and the assessee would have to take appropriate steps by raising all permissible grounds; however, the communications granting approval ought to have been served upon the assessee as soon as they were made so that the assessee could take immediate steps to challenge them, if advised. (AY. 2020-21).<\/p>\n","protected":false},"excerpt":{"rendered":"
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