Grant of refund due to the deceased Assessee - Adjustment of ...

Court Rules Revenue's Adjustment of Deceased Taxpayer's Refund Invalid Due to Section 245 Violation.

June 6, 2016

Case Laws Income Tax HC

Grant of refund due to the deceased Assessee - Adjustment of demand with the refund - By issuing a notice on 21st March 2016 under Section 245 of the Act, two months after the notice was issued in the present petition, the Revenue cannot seek to correct the fatal error arising from the clear violation of the mandatory requirement under Section 245 of the Act. - HC

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Grant of refund due to the deceased Assessee - Adjustment of ...

Court Rules Revenue's Adjustment of Deceased Taxpayer's Refund Invalid Due to Section 245 Violation.

June 6, 2016

Case Laws Income Tax HC

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