No withholding of refund of tax due to issuance of scrutiny notice

Tata Communications Ltd. Vs DCIT (Bombay High Court) Conclusion: Once a notice under subsection (2) of Section 143 was issued, the suspension of the refund arising out of the return filed by assessee would not be automatic till the passing of the order of assessment under sub-section (3) of Section 143.  Instead AO to take up an expeditious disposal of the processing of return under sub-section (1) of Section 143 at least once assessee requests for release of the refund and send as an intimation to assessee if he wished to withhold the same. Held: Assessee approached AO and higher authorities...