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Income Tax - Highlights / Catch Notes

Home Highlights March 2017 Year 2017 This

Adjustment of amount refundable for the Assessment Year 2012-13 ...


High Court Allows Tax Refund Adjustment for 2012-13 Against Demands for 2013-14 and 2014-15 u/ss 220(6) and 245.

March 28, 2017

Case Laws     Income Tax     HC

Adjustment of amount refundable for the Assessment Year 2012-13 against the tax demands raised for the Assessment Years 2013-14 and 2014-15 - The order u/s 220(6) as well as the intimation u/s 245 was issued by the same Assessing Officer - There was no say from the superior authority - set off allowed - HC

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