The assessee filed application u\/s. 197 of the Act to issue the certificate for lowed deduction of tax at source at 0.8% ACIT allowed deduction of TDS\u00a0@1% and issued a notice requesting\u00a0assessee\u00a0to produce evidence\/documents in support of claims made in its return.\u00a0 In\u00a0reply, assessee\u00a0submitted its e-reply along with relevant documents. Since the, assessee had not\u00a0received any hearing notice, or assessment order in terms of\u00a0S.\u00a0143(3) and the\u00a0assessee\u00a0was facing acute financial crunch on account of blockage of funds in form of excess TDS and delay in processing of tax refund, it filed an online complaint on portal of Centralized Public Grievance Redress And Monitoring System and requested\u00a0DIT\u00a0to expeditiously process pending income tax return. Meanwhile, DIT\u00a0issued an intimation processing\u00a0ITR\u00a0filed by\u00a0assessee\u00a0wherein,\u00a0tax liability of\u00a0assessee\u00a0was assessed and refund amount due to\u00a0assessee\u00a0was determined along with eligible interest\u00a0u\/s\u00a0244A. The AO issued the notice u\/s 143(2) of the Act\u00a0 and with held the refund due to the assessee. On writ the court held that\u00a0 Merely because a notice\u00a0was\u00a0issued\u00a0u\/s\u00a0143(2), it\u00a0was not a sufficient ground to withhold refund\u00a0. Accordingly the AO was directed to grant the refund as per the law. (AY. 2017-18, 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 241A : Withholding of refund in certain cases-Tax deduction at source \u2013 Merely because a notice was issued u\/s 143(2), it was not a sufficient ground to withhold refund-Withhold refund and the order denying refund on this ground alone would be laconic. [S.143(ID), 143(2), 197, 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":[1],"tags":[],"class_list":["post-9601","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2uR","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9601","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=9601"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9601\/revisions"}],"predecessor-version":[{"id":9842,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/9601\/revisions\/9842"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=9601"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=9601"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=9601"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}