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1 - 8 of 8 (0.21 seconds)Section 10AA in The Income Tax Act, 1961 [Entire Act]
Section 143 in The Income Tax Act, 1961 [Entire Act]
Section 244A in The Income Tax Act, 1961 [Entire Act]
Section 1 in The Income Tax Act, 1961 [Entire Act]
Section 115JB in The Income Tax Act, 1961 [Entire Act]
Ericsson India Private Limited vs Additional Commissioner Of Income Tax, ... on 18 February, 2020
11. Subsequently, in Ericsson India Private Limited Vs. Additional
Commissioner of Income Tax, Special Range-3, New Delhi & Anr.,
W.P.(C) 10373/2019 dated 18th February, 2020 this Court has held as
under:-
Maple Logistics Private Limited &Anr vs Principal Chief Commissioner Of Income ... on 14 October, 2019
10. It is settled law that the refund due to the Petitioner is liable to be
released at the time of issuance of the intimation/order under Section 143(1)
of the Act unless an Order for withholding of refund has been passed under
W.P.(C) No.10886/2022 Page 4 of 8
Signature Not Verified
Digitally Signed By:JASWANT
SINGH RAWAT
Signing Date:30.07.2022
14:57:29
Section 241A of the Act explicitly recording that the grant of refund is likely
to adversely affect the Revenue. This Court in Maple Logistics (P.) Ltd. Vs.
Principal Chief Commissioner of Income Tax, 2019 SCC OnLine Del
10961 has held as under:-
1