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Sec. 241A Of Income Tax Act, 1961 - Refund - Where requirements of Section 241A are not fulfilled, the exercise of power is bad in law. The issue arising as to whether refund can be withheld under Section 241A without the conditions mentioned therein being fulfilled. The petition was filed by assessee against the order of withholding the refund. The court allowed the writ petition. The impugned order was quashed. The respondents were directed to issue refund for the assessment years in question along with statutory interest not later than within four weeks from receipt of certified copy. - HUAWEI TELECOMMUNICATIONS (INDIA) COMPANY PRIVATE LIMITED V/s UOI -  426 ITR 572 (P&H)