Bombay High Court Quashes ITAT's Interim Refund Order in Pending Appeal — Tribunal Cannot Direct Refund Without Adjudicating Merits Under Income Tax Act, 1961. The court held that the Income Tax Appellate Tribunal lacks jurisdiction to grant interim relief without hearing the main appeal, as it would render the appeal infructuous and cause prejudice to the revenue.
4 Feb 2014The Director of Income Tax (Exemption), Mumbai, filed a writ petition challenging an order dated 25 November 2013 passed by the Income Tax Appellate T...






