Release the refund - whether notice under sub-section (2) of section 143 authorize AO to withhold the refund till the last date for finalizing the assessment? - HELD THAT:- As assessment order u/s 143(3) of the Income Tax Act, 1961 has been passed. Hence, to some extent the present special leave petition has become infructuous.


We would not like to decide the academic question raised, as there have been amendments in the Income Tax Act, 1961.
Recording the aforesaid and keeping the question(s) of law open, the present special leave petition stands dismissed as infructuous.                                                     
SC ORDER :- DEPUTY COMMISSIONER OF INCOME TAX VERSUS CORRTECH INTERNATIONAL PVT LTD-No.- Special Leave to Appeal (C) No. 11506/2018
Dated.- October 20, 2023