Court Rules Revenue Authorities Abused Power u/s 220(1) by Blocking Petitioner's Tax Refunds and Creating Unjust Demands.

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....Revenue seems to have been entirely motivated in ensuring that the refunds due to the petitioner / assessee are somehow not given effect to and that the demand is made so as to ensure that all other periods, available to the petitioner, are shortened. This is a plain case of abuse of power under Section 220(1) which no Court can countenanc - HC....