Section 241A order cannot be passed in a mechanical & routine manner

Trueblue India LLP Vs Deputy/Assistant Commissioner of Income Tax (Delhi High Court)

HC held that an Order under Section 241A of the Act cannot be passed in a mechanical and routine manner. Refunds cannot be withheld just because the Notice under Section 143(2) of the Act has been issued and the Respondents want to verify the claim for deduction under Section 10AA of the Act. In the present case the impugned Order under Section 241A of the Act is a generic Order and no attempt has been made by the Respondents to substantiate

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