VODAFONE IDEA LTD(EARLIER KNOWN AS VODAFONE MOBILE SERVICES LIMITED vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 26 (2)
C.A. No.-002377-002377 - 2020Supreme Court29 Apr 2020
Bench: HON'BLE THE CHIEF JUSTICE
Section 143(2)Section 244ASection 92
244A and subject to
adjustment of arrears demand, if any under Section
245.
In view of the above, it is submitted that the CPC has
adopted the due process prescribed by the ITBA-ITR
Processing Instruction No.5 dated 14.12.2018. As per
the said process, the refund determination is complete
immediately after recommendation of the total
income tax and matching
