Adjustment of refund against demand - requirement of prior ...

Case Laws Income Tax

December 4, 2023

Adjustment of refund against demand - requirement of prior intimation under section 245 of the Act was a mandatory requirement and failure to comply with this mandatory requirement of prior intimation would make the entire adjustment as wholly illegal and, therefore, the respondents could not have made the adjustment as they wanted to. - HC

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Adjustment of refund against demand - requirement of prior ...

Case Laws Income Tax

December 4, 2023

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