Sec. 241A of the Income-tax Act, 1961 - Refund - The excess collection of tax is a liability of the State and it lies in the interest of the revenue of the State to discharge its interest bearing liability without any delay. The sovereign cannot, but, be seen as fair, honest and credible in its dealings with its subjects. Any lapse in this regard tarnishes the image and credibility of the sovereign. It certainly cannot act like any unscrupulous businessman, who is seen to dodge his liabilities by resort to frivolous excuses and devious ways. The proposal as well as the approval granted by Principal Commissioner of Income-tax lacks consideration of the relevant and germane conditions. Accordingly, High Court set aside the order and directed the respondents to undertake the exercise afresh and pass an order under section 241A. Six weeks' time granted to the respondents to consider the aspect whether the amount found due to be refunded, or any part thereof, is liable to be withheld under section 241A. - ERICSSON INDIA (P.) LTD. V/s ADDI. CIT - [2020] 425 ITR 186 (DEL)