Can HC quash Section 241A order withholding refund pending completion of scrutiny assessment

GE Capital Mauritius Overseas Investments Vs DCIT (Delhi High Court) Issue: Whether order u/s 241A withholding refund pending completion of scrutiny assessment can be quashed by writ court under article 226 of the Constitution of India? Held: I. The time limit, as interpreted by us above, for passing Order under Section 241A of the Act; expiring on 31st March, 2020, was between 20th March, 2020 and 29th June, 2020 and stood extended vide the Taxation & Other Laws (Relaxation of Certain Provisions) Ordinance supra and notification issued thereunder and thus it cannot be said that owing the ...