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    <title>1995 (12) TMI 42 - ALLAHABAD High Court</title>
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    <description>Refund due after the Commissioner of Income-tax (Appeals) order was withheld pending disposal of the revenue appeal under section 241 of the Income-tax Act, 1961. As the Commissioner had already passed an order withholding the refund until the appeal was decided, the Court found the action supported by the statutory power and found no illegality in the impugned withholding. The challenge to the refund withholding therefore failed.</description>
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      <description>Refund due after the Commissioner of Income-tax (Appeals) order was withheld pending disposal of the revenue appeal under section 241 of the Income-tax Act, 1961. As the Commissioner had already passed an order withholding the refund until the appeal was decided, the Court found the action supported by the statutory power and found no illegality in the impugned withholding. The challenge to the refund withholding therefore failed.</description>
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