Tribunal Orders Tax Refund During Appeal; Questions Raised on Authority to Summon Government Officials for Contempt Explanation.

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....Withholding of Refund - Appeal pending before the Apex Court - Tribunal ordered refund - The question of asking the Commissioner to remain personally present explaining why contempt proceedings should not be initiated, simply did not arise. We have serious doubt whether the Tribunal has the power to summon personal presence of a Government authority. - HC....