Witholding refund on issue of notice u/s 143(2). If recording satisfaction required? SC explains
April 30, 2020
Income Tax, Supreme Court
Witholding / Processing of refund on issue of notice u/s 143(2)-SC explains the Law. From AY 2017-18 onwards, recording of satisfaction must if refund is to be withheld ABCAUS Case Law Citation:ABCAUS 3302 (2020) (04) SC Important case law relied upon by the parties:Vaishali Abhimanyu Joshi v. Nanasaheb …