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    <title>2018 (3) TMI 1470 - PATNA HIGH COURT</title>
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    <description>The Court declined to issue a mandamus for refund of TDS during pending scrutiny assessment, directing the petitioner to complete the assessment first. Emphasizing adherence to legal procedures, the Court disposed of the writ petition, granting liberty to approach the authority during assessment. Interest on refund was assured to be paid as per law. The judgment underscored the necessity of completing scrutiny assessment before addressing refund claims, safeguarding the petitioner&#039;s rights and ensuring compliance with legal requirements.</description>
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      <title>2018 (3) TMI 1470 - PATNA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=357767</link>
      <description>The Court declined to issue a mandamus for refund of TDS during pending scrutiny assessment, directing the petitioner to complete the assessment first. Emphasizing adherence to legal procedures, the Court disposed of the writ petition, granting liberty to approach the authority during assessment. Interest on refund was assured to be paid as per law. The judgment underscored the necessity of completing scrutiny assessment before addressing refund claims, safeguarding the petitioner&#039;s rights and ensuring compliance with legal requirements.</description>
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