https://www.taxtmi.com/caselaws?id=382853 The High Court held that the Assessing Officer must independently decide on refund issuance without being constrained by a notice under Section 143(2). Emphasizing that CBDT instructions should not prejudice the assessee, the court directed the Respondents to process the return under Section 143(1) and release the refund with statutory interest within one month, disposing of the writ petition. en-us Mon, 08 Jul 2019 00:00:00 +0530 Mon, 31 Aug 2020 16:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382853 The High Court held that the Assessing Officer must independently decide on refund issuance without being constrained by a notice under Section 143(2). Emphasizing that CBDT instructions should not prejudice the assessee, the court directed the Respondents to process the return under Section 143(1) and release the refund with statutory interest within one month, disposing of the writ petition. Case-Laws Income Tax Mon, 08 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382853