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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 ..... him which is mandatory as held in Heera Lal and sons Vs. Income Tax Officer (1983 (2) TMI 5 - ALLAHABAD HIGH COURT) and Pradeep Kumar Harsaran Lal Vs. Assessing Officer (1997 (3) TMI 62 - ALLAHABAD HIGH COURT) There is no provision which authorizes Income-tax authorities to set off the refund of a person against the dues of another person. The petitioner was not given any notice nor he ever gave his consent for set off against the dues of M/S Narain Properties Ltd. The record shows that the petitioner has consistently made representations for his refund to the various authorities and had made all efforts from pillar to post. Action of the respondents in avoiding the refund of the petitioner is most arbitrary. The step of setting off the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (hereinafter referred to as 'the Act'). 3. The petitioner is a company registered under the Companies Act, 1956 having its registered office at 68/2, The Mall, Kanpur and is a regular income tax payee. The petitioner filed its income tax return for the Assessment Year 1997-98 and deposited Rs. 95,223/- 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 account of the petitioner from Standard Chartered Ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies Ltd., the Mall, Kanpur and the grievance petition has been treated as settled. 6. In the Counter Affidavit filed by the respondents aforesaid facts have been admitted. The respondents took the plea that the petitioner company and M/S Narain Properties Ltd., the Mall, Kanpur formed a group of companies as such as per application dated 01.09.2003 of the Director of M/S Narain Properties Ltd., the Mall, Kanpur, who was the key person of the group of the 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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