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    <title>High Court Rules CBDT Cannot Withhold Tax Refunds During Scrutiny Assessments; Section 119 Powers Limited.</title>
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    <description>Withholding of refund - scrutiny assessment was pending - By the device of issuing an instruction in purported exercise of its power u/s 119, the CBDT cannot proceed to interpret or instruct the income tax department to &quot;prevent&quot; the issue of refund. - HC</description>
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