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2016 (9) TMI 62 - HC - Income TaxSet off of refunds against tax remaining payable - writ petition filed by the Kerala State Beverages (M & M) Corporation Ltd. challenging Ext.P7 and for a direction to the respondent to grant refund of the amount adjusted as per Ext.P2 letter - Held that:- True that, at the time when Ext.P1 order was passed on 30/01/2015, the refund order was not in existence and it came into effect only on 06/02/2015. However, merely for the reason that there is some irregularity in the procedure adopted by the Department, we do not think that any direction can be issued, as prayed for.
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