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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Delhi High Court Enforces Section 245: Taxpayers Must Be Notified Before Refund Adjustments by CPC Bengaluru.</h1> The Delhi High Court mandated strict compliance with Section 245 of the Income-tax Act, 1961, regarding the adjustment of tax refunds. The court directed that taxpayers must be notified and allowed to respond before any refund adjustments are made by the Centralized Processing Center (CPC) in Bengaluru. The Assessing Officer must review and communicate findings to the CPC, which will then process the refund and adjust any payable demand. The Central Board of Direct Taxes (CBDT) may set a time limit for these communications. Compliance with these procedures is required, and officers must be informed for strict adherence.
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