Refund set off against outstanding demand allowed; small refunds may be issued without prior verification but are subject to later recovery. The Assessing Officer may set off a refund, in lieu of payment, against sums payable by the person after written intimation under Section 245; office procedure directs adjustment of refunds against outstanding demands for other years. The Board allows refunds of Rs. 5000 or less (including consolidated refunds across years) to be issued without prior verification, subject to later verification, recovery action if arrears are found, and maintenance of records of such instances.
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 outstanding demand allowed; small refunds may be issued without prior verification but are subject to later recovery.
The Assessing Officer may set off a refund, in lieu of payment, against sums payable by the person after written intimation under Section 245; office procedure directs adjustment of refunds against outstanding demands for other years. The Board allows refunds of Rs. 5000 or less (including consolidated refunds across years) to be issued without prior verification, subject to later verification, recovery action if arrears are found, and maintenance of records of such instances.
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