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Income Tax - Highlights / Catch Notes

Home Highlights December 2021 Year 2021 This

Refund adjustments against disputed tax demands - Non invoking ...

Case Laws     Income Tax

December 4, 2021

Refund adjustments against disputed tax demands - Non invoking Section 245 - no notice or opportunity of pre-decisional hearing had been provided to the petitioner prior to such adjustment of refund - the respondents directed to verify the facts stated in the writ petition and if it finds them to be true and correct then refund the amount adjusted in excess of 20% of the disputed tax demands - HC

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