https://www.taxtmi.com/acts?id=50986 The substituted sub section permits the Assessing Officer, with prior approval of the Chief Commissioner or Commissioner, to withhold a refund that becomes due after a return or notice where issuance of a notice under section 15(2), an appeal or further proceeding, or any other pending proceeding makes grant of the refund likely to adversely affect the revenue, until the Chief Commissioner or Commissioner determines otherwise. en-us Thu, 17 Apr 2025 16:59:50 +0530 Thu, 17 Apr 2025 17:00:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=50986 The substituted sub section permits the Assessing Officer, with prior approval of the Chief Commissioner or Commissioner, to withhold a refund that becomes due after a return or notice where issuance of a notice under section 15(2), an appeal or further proceeding, or any other pending proceeding makes grant of the refund likely to adversely affect the revenue, until the Chief Commissioner or Commissioner determines otherwise. Act-Rules F. Acts / Amendment Acts Thu, 17 Apr 2025 16:59:50 +0530 https://www.taxtmi.com/acts?id=50986