Court Denies Refund Request; Section 241A Withholding Valid Due to Pending Scrutiny Assessment u/s 143(3.

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....Seeking refund with interest on the basis of Income Tax Returns (ITR) - Withholding of refund u/s 241A - scrutiny assessment u/s 143(3) is pending - an intimation under Section 143 1) is not to be considered as an assessment. No merit in petitioners argument.....