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Income Tax - Highlights / Catch Notes

Home Highlights June 2016 Year 2016 This

Grant of refund due to the deceased Assessee - Adjustment of ...

Income Tax

June 6, 2016

Grant of refund due to the deceased Assessee - Adjustment of demand with the refund - By issuing a notice on 21st March 2016 under Section 245 of the Act, two months after the notice was issued in the present petition, the Revenue cannot seek to correct the fatal error arising from the clear violation of the mandatory requirement under Section 245 of the Act. - HC

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