Auto-generated communication/Order under section 241A are not valid: HC

Vodafone Idea Limited Vs DCIT (Bombay High Court) Under the provisions of sub-section (1D) of Section 143 before its substitution by Finance Act of 2017, the Court did not approve unjustifiable delay in processing of return and thereby delay the refund of the assessee arising therefrom. Section 241A has since been inserted in the Act and as the notes on clauses explaining the provisions of Finance Bill, 2017 provides, in order to address the grievance of delay in issuance of refund in genuine cases which are routinely selected for scrutiny assessment, it was proposed that provisions of Section...