Plea seeking refund of TDS not maintainable during the pendency of scrutiny assessment

Uttar Bihar Gramin Bank Vs. Pr. CIT (Patna High Court)

FULL TEXT OF THE HIGH COURT JUDGMENT / ORDER IS AS FOLLOWS

Seeking refund of TDS already paid by the petitioner to the Department running to the tune of Rs. 54,04,14,180/- and contending that refund for the year 2016-17 is not being granted this writ petition has been filed under Article 226 of the Constitution seeking refund of the TDS deposited.

It is the case of the petitioner that the amount paid is liable to be

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