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2003 (2) TMI 57 - KARNATAKA HIGH COURTKVSS - permissibility of adjustment/set off of refund available with the Department towards tax arrears in terms of the Scheme under section 245 - In the light of the definition of the "designated authority", it is not possible for other officers to provide for any adjustment in terms of section 245 of the Act. Therefore, the respondents are right in saying that a close reading of the income-tax provisions to the Scheme would show that the adjustment is not permissible in law in terms of section 245 of the Act. II – Further it is held that the time limit for payment under Kar Vivad Samadhan can not be exteneded once amount determined payable under the Scheme.
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