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HC Explains Law for Withholding of IT Refund under Section 241A
Case Law Details
- Case Name
- Maple Logistics Private Limited & Anr Vs Pr. CCIT (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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Maple Logistics Private Limited & Anr Vs Pr. CCIT (Delhi High Court)
Assessing Officer shall, firstly, with reasons, make a prima facie assessment of the probability that additions would be made in the Scrutiny Assessment Proceedings, secondly; he shall make an assessment of the quantum of additions, if any, that may be made to the income returned, and the likely tax effect that such additions may have, thirdly; he should assess the financials and financial standing of the petitioner with regard to its ability to meet and service any demand for tax that may be raised as a result of the Scr...
