Prior approval for tax refunds required, with Inspecting Assistant Commissioner to review and consider withholding under Section 241. Tax officers must obtain prior approval of the Inspecting Assistant Commissioner before giving effect to appellate orders causing substantial tax effects or before issuing refunds under statutory refund provisions or demanding refunds; the Inspecting Assistant Commissioner must also consider use of the statutory withholding power when granting or withholding approval.
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.
Prior approval for tax refunds required, with Inspecting Assistant Commissioner to review and consider withholding under Section 241.
Tax officers must obtain prior approval of the Inspecting Assistant Commissioner before giving effect to appellate orders causing substantial tax effects or before issuing refunds under statutory refund provisions or demanding refunds; the Inspecting Assistant Commissioner must also consider use of the statutory withholding power when granting or withholding approval.
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