https://www.taxtmi.com/caselaws?id=770449 Bombay HC quashed the communication dated 16 June 2022 rejecting petitioner's refund claim but held that the earlier communication dated 29 November 2018 was merely a preliminary/interlocutory order expressing prima facie view, not a final statutory determination under Section 237 of IT Act. The court ruled that the 2018 communication, being based on preliminary verification and subject to further processing, could not be elevated to status of conclusive refund order. While rejecting mandamus for immediate refund of Rs. 20,73,06,062/-, the court directed respondent to pass final order on refund claim within eight weeks after providing hearing opportunity. en-us Wed, 07 May 2025 00:00:00 +0530 Fri, 09 May 2025 11:38:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770449 Bombay HC quashed the communication dated 16 June 2022 rejecting petitioner's refund claim but held that the earlier communication dated 29 November 2018 was merely a preliminary/interlocutory order expressing prima facie view, not a final statutory determination under Section 237 of IT Act. The court ruled that the 2018 communication, being based on preliminary verification and subject to further processing, could not be elevated to status of conclusive refund order. While rejecting mandamus for immediate refund of Rs. 20,73,06,062/-, the court directed respondent to pass final order on refund claim within eight weeks after providing hearing opportunity. Case-Laws Income Tax Wed, 07 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770449