Sec. 143(1) of Income Tax Act, 1961 - Assessment - The petitioner sought a direction to respondents to issue income tax refund of Rs. 1,02,350/- for the Assessment Year 2018-19 submitting that respondents are withholding the petitioner’s legitimate refund of Rs. 1,02,350/- for adjustment of a meagre sum of Rs. 360/- despite repeated reminders and grievances raised by her for a period of over twenty-one months. The inaction of the respondents in processing and issuing the pending refund for A.Y. 2018-19 is contrary to Section 143(1) of the Act, 1961 read with the Citizen Charter, 2014 issued by the CBDT, which mandates processing and issuance of refund under the said provision within a period of six months from filing of the return. Notices issued.—ROOHE HINA DUA vs. ITO.[2020] 26 ITCD Online 029 (DELHI)