2022 (12) TMI 1388

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....h Ms Mannat Waraich and Ms Anshika Agarwal, Advs. For the Respondents : Mr Puneet Rai, Sr Standing Counsel. ORDER [Physical Hearing/Hybrid Hearing (as per request)] CM Appl.52711-12/2022 1. Allowed, subject to the petitioner filing legible copies of the annexures, at least three days before the next date of hearing. W.P.(C) 16698/2022 2. The grievance of the petitioner/assesse....

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....ehalf of the petitioner/assessee, says that no reasons have been furnished for withholding the refund. It is Mr Ghosh's contention that Section 241A of the Income Tax Act, 1961 [in short, "Act"] requires reasons to be recorded by the concerned officer. 4.1 In support of this plea, Mr Ghosh relies upon the judgment of a coordinate bench of this Court which included one of us [Rajiv Shakdher, J.]....