Adjustment of tax refunds across direct tax laws permitted to set off against outstanding non disputed demands promptly.

Assessing officers must entertain requests to adjust refunds payable under one direct tax enactment against demands due under another enactment for demands that have fallen due and are not in dispute, to simplify recovery procedures. Absent an assessee request, the officer should pass a formal order under the applicable tax procedural provisions to set off refunds under any other direct tax enactment against the assessee's outstanding demands.

---

---

---