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    <title>2020 (12) TMI 132 - DELHI HIGH COURT</title>
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    <description>The petitioner sought release of an income tax refund for Assessment Year 2018-2019, withheld under Section 241A of the Income Tax Act, 1961. The Court issued notice to respondents, who later stated the refund was withheld lawfully. The petitioner chose to withdraw the writ petition challenging the withholding, which the Court allowed with liberty, preserving parties&#039; rights. The matter was disposed of without expressing opinion on the dispute, concluding the legal proceedings.</description>
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      <description>The petitioner sought release of an income tax refund for Assessment Year 2018-2019, withheld under Section 241A of the Income Tax Act, 1961. The Court issued notice to respondents, who later stated the refund was withheld lawfully. The petitioner chose to withdraw the writ petition challenging the withholding, which the Court allowed with liberty, preserving parties&#039; rights. The matter was disposed of without expressing opinion on the dispute, concluding the legal proceedings.</description>
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