Substitution of new section for section 241

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Full Text of the Document

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.... of April, 1989, namely: - "241. Power to withhold refund in certain cases. Where refund of any amount becomes due to the assessee as a result of an order under this Act or under the provisions of sub-section (1) of section 143 after a return has been made under section 139 or in response to a notice under sub-section (1) of section 142 and the Assessing Officer is of the opinion....