Refund set off against tax payable permitted by officers after intimation; taxpayers must notify discrepancies to prevent coercive recovery. The assessing officer may set off refunds due to an assessee against tax payable after giving written intimation; the Government refused to create a taxpayer initiated statutory right to effect set offs, reasoning that existing law plus careful administrative exercise by officers prevents coercive recovery and allows assessees to raise discrepancies after intimation.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Refund set off against tax payable permitted by officers after intimation; taxpayers must notify discrepancies to prevent coercive recovery.
The assessing officer may set off refunds due to an assessee against tax payable after giving written intimation; the Government refused to create a taxpayer initiated statutory right to effect set offs, reasoning that existing law plus careful administrative exercise by officers prevents coercive recovery and allows assessees to raise discrepancies after intimation.
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