High Court mandates Assessing Officer to justify delays in processing refund claims u/s 149(1) before deadline.

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....Refund claim - time limit for processing a return under 149(1) - A.O. must come out with reasons, as to why the case of the Petitioner has not been processed, notwithstanding the fact that the period which is available to him is yet to expire on 91st December, 2022. - HC....