CBDT instruction denying refund in Scrutiny cases is Invalid: HC

The challenge in this writ petition by Tata Teleservices Ltd. is to an Instruction No. 1 of 2015 dated 13^th January 2015 issued by the Central Board of Direct Taxes (CBDT) (Respondent No.1) and the consequential letter dated 8^th September 2015 issued by the Deputy Commissioner of Income Tax (DCIT) Circle 25(1) (Respondent No.2) denying refund of the Petitioner under Section 143(1) of the Act for three assessment years (AYs

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