Tax Refund Withholding Invalid: Return Not Processed u/s 143(1), Section 241A Application Premature.

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....Withhold the refund - neither the original or the revised return of income has been processed u/s 143(1) - the occasion to withhold any refund u/s 241A at this stage does not arise. Therefore, on the admitted facts the application/invocation of Section 241A is premature - HC....