Tax Refund Due for 2011-2012: No Assessment Completed, Time Limit Expired u/ss 34(9) & 34(10) of Act 2003.

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....Withholding the refund of excess amount - In the absence of any assessment for the year 2011-2012 and more particularly, when the time period for completion of assessment is over as prescribed under the provisions of Section 34(9) and 34(10) of the Act, 2003, the respondents are not entitled to withhold the refund.....