https://www.taxtmi.com/highlights?id=72887 Benefit of Refund - Retention / withholding of refund in anticipation of demand - Status of the enforceability of the demand for the assessment years - Proceedings are still pending before DRP and yet to be adjudicated - There would be no justification for denying the petitioner the advantage of the refund. It is too salient that a levy cannot be unless it is with the authority of law - Grant of refend ordered - HC en-us Fri, 03 Nov 2023 14:34:14 +0530 Fri, 03 Nov 2023 14:34:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=72887 Benefit of Refund - Retention / withholding of refund in anticipation of demand - Status of the enforceability of the demand for the assessment years - Proceedings are still pending before DRP and yet to be adjudicated - There would be no justification for denying the petitioner the advantage of the refund. It is too salient that a levy cannot be unless it is with the authority of law - Grant of refend ordered - HC Highlights Income Tax Fri, 03 Nov 2023 14:34:14 +0530 https://www.taxtmi.com/highlights?id=72887