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2023 (6) TMI 48 - DELHI HIGH COURTSet off and withholding of refunds u/s 245 - adjustment of the refund available u/s 2021-22 & 2022-23 against demand raised for AY 2017-18 - HELD THAT:- We are told, that this appeal was filed on 20.01.2020. Also the submission of petitioner, that an application for staying the demand concerning AY 2017-18 has been lodged with respondent no. 1, which is also not being dealt with. As averred, that the said application, which is dated 29.01.2020, was lodged with the respondent no. 1 on 03.02.2020. Given this position, we have queried the counsel for the petitioner, whether he would have objection, if, for the moment, against the refund due qua AY 2021-2022 & 2022-23, adjustment is made to the extent of 20% of the demand raised for AY 2017-18. Petitioner says, he will have no objection if such a direction is issued by the concerned authority.It is ordered accordingly.The concerned authority will bear this in mind, and pass an appropriate order. In case the petitioner is aggrieved by the outcome i.e., the decision rendered on the application for stay, it will have liberty to take recourse to an appropriate remedy, albeit, as per law.
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