Withholding of refund for non-completion of assessment is invalid

Cooner Institute of Health Care And Research Centre Pvt. Ltd. Vs ITO (Delhi High Court)

Delhi High Court Direction To Release Refund Withheld Without Valid Reasons And Based On Flawed Assumption

only ground for withholding refund is that since case of the petitioner has been selected for scrutiny for AY 2018-19, under Section 143(2) of the Act, the assessment is yet not complete and therefore genuineness of the refund claimed by the assessee is yet to be verified. We find that the aforesai

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