Part XIV - AMENDMENTS TO CERTAIN ACTS TO PROVIDE FOR MERGER OF TRIBUNALS AND OTHER AUTHORITIES AND CONDITIONS OF SERVICE OF CHAIRPERSONS, MEMBERS, ETC. (From Section 156 to Section 189)
Withholding of refunds permitted when an assessment notice exists to protect revenue, subject to supervisory approval and written reasons. An assessing officer may withhold a refund where a statutory assessment notice has been issued and the officer believes granting the refund would adversely affect revenue; withholding requires reasons in writing and prior approval of the Principal Commissioner or Commissioner and continues until the assessment is completed.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Withholding of refunds permitted when an assessment notice exists to protect revenue, subject to supervisory approval and written reasons.
An assessing officer may withhold a refund where a statutory assessment notice has been issued and the officer believes granting the refund would adversely affect revenue; withholding requires reasons in writing and prior approval of the Principal Commissioner or Commissioner and continues until the assessment is completed.
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