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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Delhi High Court Directs IT Dept to Follow Section 245 for Tax Refund Adjustments; Cases Shift to Assessing Officers.</h1> The Delhi High Court issued directives to the Income Tax Department regarding improper adjustments of taxpayer refunds against arrears without following the procedure under Section 245 of the Income Tax Act. The Court identified issues where refunds processed by CPC, Bengaluru were adjusted without proper notice to taxpayers. The Court mandated that such cases be transferred to Assessing Officers, who must notify taxpayers and allow them to respond before making adjustments. The Board must set a timeline to complete this process by August 31, 2013. This directive applies only to cases where the Section 245 procedure was not followed.
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