Refund claim - Adjustment of amount against outstanding demand - ...

Income Tax

December 30, 2021

Refund claim - Adjustment of amount against outstanding demand - Refunds have been adjusted against the outstanding tax demand by the Authority without following the procedure prescribed under Section 245 of the Act, inasmuch as no notice or opportunity of pre-decisional hearing had been provided to the Petitioner prior to such adjustment of refund in excess of 20% - the Petitioner is entitled to refund of adjustments made in excess of 20% of the disputed tax demands. - HC

View Source

← Previous Next →

Refund claim - Adjustment of amount against outstanding demand - ...

Income Tax

December 30, 2021

You may also like:

Demand of interest - assessee sought adjustment of refunds due to the petitioner against the outstanding demands u/s 245 - Revenue directed to adjust the refund with the...

Refund claim - Adjustment of differential duty in refund sanctioned - adjudicating authority rightly adjusted the refund claim against the demand of differential duty - AT

Adjustment of refund granted against the outstanding interest on the supplementary invoices - there is no adjudication order passed to demand interest against the...

Refund of adjustments made in excess of 20% of the disputed tax demands - s per mandate of law as well as the fact that refunds have been adjusted against outstanding...

Adjustment of penalty amount with the refund payable to the assessee - Allowing Department to adjust the refund against the said liability would virtually nullify the...

Self adjustment of excess paid service tax - appellant already claimed the refund for excess amount adjusted against the service tax liability for the month of April,...

Adjustment of refund claim (rebate claim on export of goods) with demand stayed by the CESTAT

Set off of refunds against tax remaining payable / outstanding demand - The respondents are not empowered to adjust the refund amount automatically without complying the...

Adjustment of sanctioned refund against outstanding confirmed dues - Section 35F - The Adjudicating authority, while adjusting the refund claim against the outstanding...

Refund adjustments against disputed tax demands - Non invoking Section 245 - no notice or opportunity of pre-decisional hearing had been provided to the petitioner prior...

Quick Updates: