AO can’t withhold refund to adjust it with demand if no such demand exists at time of refund declaration: HC

INCOME TAX : Where once a refund is declared after scrutiny proceedings and such refund is withheld, a reasoned order has to follow and in absence of any cogent reasons justifying withholding of refund due to assessee; Assessing Officer could not have kept refund withheld to link such refund with any demand against assessee for a subsequent period

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