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        Case ID :
        Income Tax

        860/CBDT.

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        Refund adjustment controls: ensure entries in ITNS 150 to prevent duplicate set offs and recording lapses. Refunds adjusted against tax deduction at source liabilities were not entered in I.T.N.S. 150, causing duplicate adjustments when subsequent demands were satisfied from the same refunded amounts; officers must record any set off or adjustment in I.T.N.S. 150 and note refund effects in transfer memoranda to prevent such lapses.
                          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 adjustment controls: ensure entries in ITNS 150 to prevent duplicate set offs and recording lapses.

                                Refunds adjusted against tax deduction at source liabilities were not entered in I.T.N.S. 150, causing duplicate adjustments when subsequent demands were satisfied from the same refunded amounts; officers must record any set off or adjustment in I.T.N.S. 150 and note refund effects in transfer memoranda to prevent such lapses.


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