AO can’t withhold refund after completion of assessment without assigning reasons: HC

INCOME TAX : Once a refund is declared after scrutiny proceedings and such refund is withheld, a reasoned order has to follow because assessment in such a case is done after production of materials and evidence required by Assessing Officer

from www.taxmann.com Latest Case Laws https://www.taxmann.com/research/direct-tax-laws/top-story/101010000000316413/ao-can’t-withhold-refund-after-completion-of-assessment-without-assigning-reasons-hc.aspx