https://www.taxtmi.com/caselaws?id=328508 The court directed the Revenue to promptly issue the balance refund with interest to the deceased Assessee's legal heir, despite citing adjustments against demands for other assessment years. The court found the Revenue's actions to be in violation of Section 245 of the Income Tax Act, emphasizing the need for prior intimation before adjustment. Additionally, the CIT (A) was instructed to decide on the stay application related to the demand for another assessment year within a specified timeframe, prohibiting coercive recovery measures until the decision. Non-compliance with the court's directions would allow the Petitioner to seek redress from the court, with no costs imposed. en-us Mon, 25 Apr 2016 00:00:00 +0530 Mon, 06 Jun 2016 12:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328508 The court directed the Revenue to promptly issue the balance refund with interest to the deceased Assessee's legal heir, despite citing adjustments against demands for other assessment years. The court found the Revenue's actions to be in violation of Section 245 of the Income Tax Act, emphasizing the need for prior intimation before adjustment. Additionally, the CIT (A) was instructed to decide on the stay application related to the demand for another assessment year within a specified timeframe, prohibiting coercive recovery measures until the decision. Non-compliance with the court's directions would allow the Petitioner to seek redress from the court, with no costs imposed. Case-Laws Income Tax Mon, 25 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328508