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Issues Involved: Assessment order for the year 1982-83, appeal against assessment order, refund of excess tax paid, finalization of assessment for the year 1983-84, adjustment of refund without intimation.
Assessment Year 1982-83: The petitioner filed a return for the assessment year 1982-83, and after an appeal, the total income was revised to Rs. 21,948 with a tax liability of Rs. 2,294, entitling the petitioner to a refund of Rs. 4,26,706. Refund Delay: Despite the revised assessment, the Income-tax Officer issued a notice for finalizing the assessment for the year 1983-84 and did not grant the refund. The petitioner filed a petition under Article 226 of the Constitution of India due to the delay in receiving the refund. Adjustment of Refund: The Income-tax Officer, without prior notice, adjusted Rs. 4,26,090 against the tax demand for the year 1983-84, which the petitioner contested as illegal. The petitioner relied on Section 245 of the Income-tax Act, 1961, which requires giving written intimation before such adjustments. Judgment: The court found the adjustment made by the Income-tax Officer to be illegal as no prior intimation was given to the petitioner. The respondents were directed to refund the amount of Rs. 4,26,090 to the petitioner within two weeks, ensuring the refund order is handed over promptly. The respondents were also ordered to pay the costs of the petition.
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