https://www.taxtmi.com/manuals?id=3158 Where a refund arises under the provisional assessment process and the Assessing Officer, having issued an assessment notice, considers payment would likely prejudice the revenue, the Assessing Officer may withhold the refund by recording written reasons and obtaining prior approval of the Principal Commissioner or Commissioner, and may withhold payment until completion of the assessment; the provision applied to assessment years commencing on or after April 2017 and ceased to apply from April 1, 2023. en-us Tue, 05 Sep 2023 18:49:00 +0530 Fri, 26 Jul 2024 14:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=3158 Where a refund arises under the provisional assessment process and the Assessing Officer, having issued an assessment notice, considers payment would likely prejudice the revenue, the Assessing Officer may withhold the refund by recording written reasons and obtaining prior approval of the Principal Commissioner or Commissioner, and may withhold payment until completion of the assessment; the provision applied to assessment years commencing on or after April 2017 and ceased to apply from April 1, 2023. Manuals Income Tax Tue, 05 Sep 2023 18:49:00 +0530 https://www.taxtmi.com/manuals?id=3158