Refund Must Be Issued Despite Section 143(1D) Notice; Department Ordered to Release Funds Within One Month.

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....Refund of income tax - as per department(Respondents) refund cannot be issued in view of Section 143(1D), since notice u/s 143(2) of the Act is already issued - respondents cannot avoid processing the return u/s 143(1) and granting refund to the Petitioner if due as per such return - directed to release refund within one month....