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TMI Blog2013 (3) TMI 375X X X X Extracts X X X X X X X X Extracts X X X X ..... Sri Rakesh Ranjan Agrawal, for the petitioner and Sri Ashok Kumar, Senior Standing Counsel for the respondents. 2. The petitioner has filed the aforementioned writ petition for quashing the order dated 31.01.2007 passed by the Chief Commissioner of Income-tax, Kanpur (respondent-1) by which the application for refund of the petitioner has been rejected, holding that the amount refundable to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,223/- as self assessed income tax along with the return. Assessing Officer by assessment order dated 01.03.2000 assessed the income tax of Rs. 7,53,223/ for the Assessment Year 1997-98 and made demand of the aforesaid amount from the petitioner. The petitioner in pursuance of the aforesaid demand deposited Rs. 1,34,840/- on 10.05.2000. The Assessing Officer also recovered Rs. 1330/- from the acco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner to Rs. 2,01,417/- as against Rs. 12,70,410/- originally assessed. On this amount he calculated the amount of income tax to Rs. 94,432/- and issued refund slip of Rs. 791/- as Rs. 95,223/- was originally deposited as income tax along with the return. 5. The petitioner filed representation before the Assessing Officer bringing to his notice about the various amount deposited, recovered an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e companies, refund of the petitioner was adjusted towards the dues of M/S Narain Properties Ltd. 7. We have considered the arguments of the counsel for the parties. Section 245 of the Act provides that where any refund is due to any person, the Income-tax authorities may set off the amount to be refunded against any sum remaining payable under the Act by the person to whom refund is due, after g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondents in avoiding the refund of the petitioner is most arbitrary. The step of setting off the refund towards dues of another person without intimation to the petitioner is illegal and without jurisdiction. 8. For the aforesaid discussion, the writ petition succeeds and is allowed. The respondents are directed to refund the amount of Rs. 2,40,471/- along with interest up to date at the rate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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