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Arijit Chaudhuri Versus Assistant Commissioner of Income Tax And Another

2016 (4) TMI 256 - CALCUTTA HIGH COURT

Notice under Section 245 - Held that:- 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 sta .....

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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 the ground that they were adjusted against past dues of the petitioner though the petitioner claims .....

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October 8, 2015 the Department was required to file a report in the form of an affidavit. Such report was filed, but the same was found to be sketchy, without particulars and without any documents being appended thereto. When this petition was taken .....

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t 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 noti .....

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