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Archive: 18 March 2021

Posts in 18 March 2021

Mere issuance of scrutiny notice cannot stall the remittance of refund

March 18, 2021 1371 Views 0 comment Print

Ingenico International India Pvt. Ltd. Vs DCIT (Delhi High Court) A plain reading of Section 241A shows that the mere issuance of the scrutiny notice under Section 143 (2) of the Act cannot stall the remittance of refund to the assessee. The refund can only be stalled if the conditions stipulated in Section 241A of […]

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