2000 (4) TMI 31

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..... ircle Khandwa, whereby the petitioners-assessees have been informed that the amount of refund found due to them for the assessment year 1991-92, vide order dated November 1, 1995, has been set off against the sum remaining payable by the petitioners towards the assessment for the assessment year 1982-83. Section 245 of the Income-tax Act, 1961, provides for such a set-off It thus reads as follow .....

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..... s given to the petitioner about the proposed action to be taken under section 245. Order annexure C/3 was passed straightway intimating the petitioner about the action for set off taken by the assessing authority. No prior intimation of the proposed action was, however, given to the petitioner. This court in Shiv Narain Shivhare v. Asst. CIT [1996] 222 ITR 620, has held : "Held, that no notice .....

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