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2006 (6) TMI 73 - HC - Income TaxRefund – adjustment against demand - intimation in terms of section 245 - This writ petition has been filed challenging the intimation issued by the first respondent under section 143(1), adjusting the amount of refund against the demand - Since there has been no intimation in terms of section 245 of the Act, therefore, the petitioner has been deprived of his right to raise any objections to the order of adjustment. Therefore, the intimation to the extent of adjusting the amount, is quashed. - Since the respondents had failed to give intimation in terms of section 245 of the Act to the petitioner, the part of the communication contained in the intimation under section 143(1) regarding adjustment, is quashed. However, the respondents are at liberty to issue intimation prior to adjustment in terms of section 245 - writ petition is allowed
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