https://www.taxtmi.com/caselaws?id=215470 The court dismissed the writ petition challenging the rejection of a refund claim for the year 1992-93, where an amount due as a refund for the year 1996-97 was adjusted against arrears. The petitioner's argument that the adjustment was not reflected in the intimation under the Kar Vivad Samadhan Scheme, 1998, was rejected due to the petitioner's awareness of the adjustment. The court emphasized the duty of the Income Tax Department to assist taxpayers and found no prejudice caused to the petitioner, leading to the dismissal of the petition without costs. en-us Mon, 23 Jul 2012 00:00:00 +0530 Mon, 06 Aug 2012 18:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215470 The court dismissed the writ petition challenging the rejection of a refund claim for the year 1992-93, where an amount due as a refund for the year 1996-97 was adjusted against arrears. The petitioner's argument that the adjustment was not reflected in the intimation under the Kar Vivad Samadhan Scheme, 1998, was rejected due to the petitioner's awareness of the adjustment. The court emphasized the duty of the Income Tax Department to assist taxpayers and found no prejudice caused to the petitioner, leading to the dismissal of the petition without costs. Case-Laws Income Tax Mon, 23 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215470