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

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..... , 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 t .....

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..... 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 .....

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