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        Case ID :
        Income Tax

        Clarification on the issue of adjustment of seized cash against advance tax payable on the request from assessee

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        Adjustment of seized cash disallowed against advance tax liability for the year in which a search occurred. The Board decided that law does not permit application of seized cash against an assessee's advance tax liability for the year in which a search took place, and therefore such adjustment is not allowable.
                          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.

                                Adjustment of seized cash disallowed against advance tax liability for the year in which a search occurred.

                                The Board decided that law does not permit application of seized cash against an assessee's advance tax liability for the year in which a search took place, and therefore such adjustment is not allowable.


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