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2023 (6) TMI 442 - DELHI HIGH COURTAdjustment u/s 245 - Set off and withholding of refunds in certain cases - order whereby a sum which was payable to the petitioner, was adjusted by the respondents against the demand for a prior period (Assessment Year 2019-20) - According to the petitioner, it was impermissible for the respondents to make any such adjustment for the dues pertaining to the Assessment Year 2019-20, as the demand in respect of the said assessment year was stayed in terms of an order dated 22.07.2022, passed by the Income Tax Appellate Tribunal - HELD THAT:- Notwithstanding that the petitioner was afforded thirty days to respond to the notice why the adjustment not be made against the demand outstanding for the Assessment Year 2019-20; the respondents had proceeded to adjust the said amount and issued a refund for the balance amount on 17.11.2021. The petitioner claims that it was entitled to receive the entire refund without any adjustment u/s 245. In view of the above, we consider it apposite to set aside the respondents’ action in adjusting a sum u/s 245 of the Act and remand the matter to the concerned authority to decide afresh, within a period of four weeks from today. The concerned authority shall consider the contents of this petition as the petitioner’s response pursuant to the intimation dated 03.11.2022.
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