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2013 (6) TMI 194 - HC - Income TaxAdjustment of refund with tax demand - provisions of section 245 - prior intimation - 100% EOU - held that:- in view of the decision in Fosroc Chemicals (India) Ltd vs. Commissioner of Income tax and another [2000 (11) TMI 100 - KARNATAKA High Court], the impugned communication adjusting the refund without prior intimation to the petitioner is illegal and contrary to law. Therefore, the impugned communication at Annexure-A1 in so far is it relates to adjusting of refund is to be set-aside. The matter is required to be remanded to the first respondent to follow the procedure laid down under Section 245 of the Income Tax Act by providing an opportunity to the petitioner and to pass an order in accordance with law. - Decided in favor of assessee.
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