2016 (4) TMI 256

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 76 of 2015 - - - Dated:- 22-3-2016 - Sanjib Banerjee, J. For the Appellant : Mr. A. Sengupta, Adv. Ms. Sharmistha Ghosh, Adv. and Mr. S. Bhattacharya, Adv For the Respondent : Mr. P. Dudheria, Adv ORDER The Court: The grievance of the petitioner is that the refunds due to the petitioner in respect of assessment years 2012-13 and 2013-14 have not been paid to the petitioner on .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... avit of the Department was permitted to be filed subject to the payment of costs of ₹ 10,000/-. Since the costs have not been tendered, the affidavit cannot be filed. Since the primary basis for adjustment is a notice under Section 245 of the Act and the Department cannot demonstrate that such notice was issued to the petitioner, the purported adjustment sought to be made stands set aside .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X