The Tax Publishers2020 TaxPub(DT) 3900 (Del-HC)

INCOME TAX ACT, 1961

Section 241A

Where assessee challenged approval granted by PCIT under section 241A for withholding refunds for assessment year 2018-19, matter was remanded back to AO to pass a fresh speaking order, after affording an opportunity of being heard to assessee.

Refund - Withholding of refund under section 241A - Opportunity of being heard not provided to assessee - Remand of matter in interest of justice

Assessee sought issuance of writ of Mandamus or any other appropriate writ quashing proceedings undertaken by Dy. CIT seeking to withhold refunds for assessment year 2018-19 and approval granted by PCIT under section 241A on request made by AO. Held: In view of guidelines in Mapel Logistics as well as, directions contained by Court in case of assessee, matter was remanded back to AO to pass a fresh speaking order, after affording an opportunity of being heard to assessee and further permitting them to place on record the additional affidavit.

Followed:FIS Payment Solutions & Services India (P) Ltd. v. Dy. CIT & Anr. [W.P. (C) 2243/2020, dt. 3-3-2020] and Maple Logistics (P) Ltd. & Anr. v. Pr. Chief CIT & Ors. (2019) 112 Taxman 199 (Del-HC) : 2019 TaxPub(DT) 7383 (Del-HC).

REFERRED :

FAVOUR : Matter remanded.

A.Y. : 2018-19



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