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    <title>2025 (5) TMI 719 - BOMBAY HIGH COURT</title>
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    <description>Communications approving withholding of an assessee&#039;s refund for assessment year 2020-21 were already on record, so no writ of mandamus could be issued to direct processing of the refund application in the present petition. The court noted that the request for stay of demand for assessment year 2016-17 was not pressed and that rectification relief for assessment year 2022-23 had already been worked out. Because the withholding communications were not properly challenged in this proceeding, the assessee was left to pursue appropriate proceedings if it wished to contest them.</description>
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      <description>Communications approving withholding of an assessee&#039;s refund for assessment year 2020-21 were already on record, so no writ of mandamus could be issued to direct processing of the refund application in the present petition. The court noted that the request for stay of demand for assessment year 2016-17 was not pressed and that rectification relief for assessment year 2022-23 had already been worked out. Because the withholding communications were not properly challenged in this proceeding, the assessee was left to pursue appropriate proceedings if it wished to contest them.</description>
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