Unjust adjustment of excess refunds - intimation ought to be ...

Case Laws Income Tax

March 25, 2021

Unjust adjustment of excess refunds - intimation ought to be given to the assessee before making an adjustment of refund towards pending tax dues u/s 245 - The respondents defence for not issuing Section 245 Intimation before making adjustment was that subsequently on 13.05.2020 such intimation was issued under Section 143(1) of the Act, but the said Intimation is not valid in law - HC

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Unjust adjustment of excess refunds - intimation ought to be ...

Case Laws Income Tax

March 25, 2021

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