https://www.taxtmi.com/acts?id=23604 Withholding of refunds is authorised where an assessing officer reasonably believes that granting a refund arising from return processing could adversely affect revenue recovery; the officer may withhold the refund pending completion of assessment provided reasons are recorded in writing and prior approval is obtained from the Principal Commissioner or Commissioner. en-us Wed, 01 Feb 2017 18:06:09 +0530 Wed, 01 Feb 2017 18:06:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23604 Withholding of refunds is authorised where an assessing officer reasonably believes that granting a refund arising from return processing could adversely affect revenue recovery; the officer may withhold the refund pending completion of assessment provided reasons are recorded in writing and prior approval is obtained from the Principal Commissioner or Commissioner. Act-Rules Bills Wed, 01 Feb 2017 18:06:09 +0530 https://www.taxtmi.com/acts?id=23604