Petitioner's Refund u/s 241A Withheld Unjustly; No Reasons or Revenue Impact Materials Provided by Officer.

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....Refund withheld u/s 241A - No reasons were assigned by the Officer concerned by referring to any materials that refund declared in case of the petitioner/assessee on being actually made will adversely affect the revenue. No demand as against the petitioner was pending on the date when refund was notified. The petitioner/assess became entitled to the refund immediately on completion of assessment and refund on being notified. - HC....