Section 143(1) & 241A of the Income Tax Act, 1961 — Refund — Neither the regular return of income nor the revised return of income for the subject assessment year has been processed under section 143(1) till date. the occasion to withhold any refund under section 241A at this stage does not arise — Tata Communications Ltd. vs. Deputy Commissioner of Income Tax [2019] 311 CTR 1 (Bombay)