U/s 245 of Income Tax Act 1961 - SET OFF OF REFUNDS AGAINST TAX REMAINING PAYABLE - DIRECTIONS OF HON'BLE DELHI HIGH COURT IN THE WRIT PETITION (CIVIL) NOS. 2659 & 5443 OF 2012 - ORDER DATED 14-03-2013 - Income Tax - F.NO.DIT(S)-III/CPC/2012-13/ DEMAND MANAGEMENT

Please refer to the above mentioned subject. 2. As per Hon'ble Delhi High Court's Order dated 14-3-2013 , the Department requires to follow the procedure prescribed under section 245 before making any adjustment of refund payable by the CPC, Bengaluru. Accordingly, the assessee must be given an opportunity to file response or reply and the reply will be considered and examined by the Assessing Officer before any direction for adjustment is made. The process of issue of prior intimation and service thereof on the assessee will be as per the law. The assessee will be entitled to file their response before the Assessing Officer mentioned in the prior intimation. The Assessing Officer will thereafter examine the reply and communicate his findings to the CPC, Bengaluru, who will then process the refund and adjust the demand, if any payable. 2. The number of high refund cases where demand is outstanding and also intimation under section 245 has been issued by the CPC, Bengaluru, pertaining to each CCIT(CCA) region is being forwarded as per the enclosed Annexure I. The detaile list is also available on i-Taxnet on the following path: Resources -l Downloads - l DIT_SYSTEMS - l REFUND_ERETURNS_PROCESSING_CPC_AY2012_13 (File Name) PANS-AY-2012-13_NOTICE-US-245-SENT.zip 3. It is requested to issue directions to the Assessing Officers under respective charges to make compliance of the aforesaid order and communicate its findings on adjustable demand to CPC, Bengaluru, who will then process the refund and adjust the demand. The communication to CPC, Bengaluru, may also be give on its e-mail id: [email protected] ANNEXURE-I CCIT(CCA)-wise break-up of high refund cases where demand is outstanding and also intimation u/s 245 has been issued by the CPC, Bengaluru: Sl. No. CCIT(CCA) CHARGE Area Code No. of High Refund Cases 1 ANDHRA PRADESH APR 72 2 BHUBNESHWAR BBN 9 3 BHOPAL BPL 21 4 CHENNAI CHE 92 5 DELHI DEL 157 6 CENTRAL, INVESTIGATION, INTERNATIONAL TAXATION DLC 136 7 GUJARAT GUJ 85 8 KARNATAKA KAR 99 9 KANPUR KNP 18 10 KERALA KRL 28 11 LUCKNOW LKN 6 12 MUMBAI MUM 338 13 NAGPUR NGP 7 14 NWR NWR 32 15 PUNE PNE 61 16 PATNA PTN 9 17 RAJASTHAN RJN 18 18 SHILLONG-GUHATI SHL 11 19 WEST BENGAL WBG 76 Grand Total 1275 LETTER [F.NO.DIT(S)-III/CPC/2012-13/ DEMAND MANAGEMENT]