Refund set off under section 245 requires prior written intimation; officers must ensure compliance and conduct surprise checks. Set-off of tax refunds against liabilities is permissible only after giving the person entitled a written intimation of the proposed action; adjustments made without such intimation have caused confusion, and officers must scrupulously observe the statutory set-off procedure, with Inspecting Assistant Commissioners conducting surprise checks and issuing instructions for strict compliance.
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 under section 245 requires prior written intimation; officers must ensure compliance and conduct surprise checks.
Set-off of tax refunds against liabilities is permissible only after giving the person entitled a written intimation of the proposed action; adjustments made without such intimation have caused confusion, and officers must scrupulously observe the statutory set-off procedure, with Inspecting Assistant Commissioners conducting surprise checks and issuing instructions for strict compliance.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
