TMI Blog2022 (3) TMI 1199X X X X Extracts X X X X X X X X Extracts X X X X ..... ng that the petitioner has made out his objections to the notice under Section 245, copies of which are found at Annexure-K Series, it would be appropriate to relegate the matter back to the Authority for reconsideration of the aspect relating to notice under Section 245 and orders to be passed regarding the same after considering the objections of the petitioner referred to above. Accordingly, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Petitioner has filed the present petition seeking for issuance of writ of certiorari to quash the intimation dated 09.05.2020 at Annexure-C issued under Section 245 of the Income Tax Act, 1961 (for short 'the Act') and has sought for issuance of writ of mandamus to direct the respondents to release the refund along with interest thereon under Section 244A of the Act. 2. Petitioner submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd as regards the year 2017-18. 4. Accordingly, learned Senior counsel appearing on behalf of the petitioner would contend that the intimation under Section 245 is not legally tenable as the refund adjustment is sought to be made as regards to the demand which is the subject matter of appeal and has been stayed by virtue of the petitioner having deposited 20% of the tax demand. It is submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... subject matter of intimation at Annexure-C issued under Section 245 of the Act is set aside. The matter is relegated to the respondents to reconsider as regards the intimation under Section 245 after considering the objections of the petitioner at Annexure-K Series. The entire process to be completed within a period not later than six weeks from the date of release of this order. In the event the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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