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TMI Blog2022 (5) TMI 1162X X X X Extracts X X X X X X X X Extracts X X X X ..... gh: Mr. Kunal Sharma with Ms. Zehra Khan and Mr. Shray Nargotra, Advocates. J U D G M E N T MANMOHAN, J (Oral): 1. Present writ petition has been filed seeking refund of Rs.1,52,240/- which was recovered in excess of 10% of the total disputed tax demand for the Assessment Year 2017-18 against the refunds due for the Assessment Year 2020-21. 2. Learned counsel for the Petitioner states that Rs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arned counsel for the Petitioner further points out that no notice under Section 245 of the Act has been issued to the Petitioner, which is a mandatory requirement before adjusting any refund due to the Petitioner. He states that the adjustment has been made in violation of the principle of natural justice as no opportunity of being heard had been granted to the Petitioner prior to such adjustment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ior to issuance of a set off of refund order dated 28th January, 2022 under Section 245, this Court is of the opinion that the Petitioner is entitled to refund of adjustment made in excess of 10% of the total disputed tax demand. 7. Consequently, this Court directs the respondents to refund to the petitioner the amount adjusted in excess of 10% of the disputed tax demands for the Assessment Year ..... X X X X Extracts X X X X X X X X Extracts X X X X
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