9911796707
TMI Blog2022 (5) TMI 1162X X X X Extracts X X X X X X X X Extracts X X X X ..... 30th September, 2020 is in violation of the directions of the CBDT as well as previous orders of this Court wherein it has been held that the Assessing Officer must grant stay till the disposal of the first appeal. Also, keeping in view the fact that the adjustments have been made on 7th September, 2021 i.e. prior to issuance of a set off of refund order dated 28th January, 2022 under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,240/- which was recovered in excess of 10% of the total disputed tax demand for the Assessment Year 2017-18 against the refunds due for the Assessment Year 2020-21. 2. Learned counsel for the Petitioner states that Rs.1,52,240/- in excess of the 10% of the disputed demand has been recovered on 7th September, 2021 from the refunds determined by the Respondents under Section 143(1) of the Income ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting any refund due to the Petitioner. He states that the adjustment has been made in violation of the principle of natural justice as no opportunity of being heard had been granted to the Petitioner prior to such adjustment. 4. Mr. Kunal Sharma, learned counsel for the Respondents-Revenue on instruction states that an adjustment order under Section 245 of the Act had been passed on 28th Januar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tment made in excess of 10% of the total disputed tax demand. 7. Consequently, this Court directs the respondents to refund to the petitioner the amount adjusted in excess of 10% of the disputed tax demands for the Assessment Year 2017-18 within four weeks along with statutory interest. With the aforesaid direction, the present writ petition and applications are disposed of. - - TaxTMI - TM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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