https://www.taxtmi.com/caselaws?id=331801 The court upheld the adjustments made by the Department under the IT Act, dismissing the challenge to the refund adjustment against the demand. It affirmed the legality of the stay order and the Department's power to set off refunds against payable amounts, emphasizing that procedural irregularities did not warrant a refund direction. The court highlighted the authority's discretion in setting off refunds and upheld the actions taken by the Department in accordance with the provisions of the IT Act and Finance Act. en-us Mon, 27 Jun 2016 00:00:00 +0530 Thu, 01 Sep 2016 10:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331801 The court upheld the adjustments made by the Department under the IT Act, dismissing the challenge to the refund adjustment against the demand. It affirmed the legality of the stay order and the Department's power to set off refunds against payable amounts, emphasizing that procedural irregularities did not warrant a refund direction. The court highlighted the authority's discretion in setting off refunds and upheld the actions taken by the Department in accordance with the provisions of the IT Act and Finance Act. Case-Laws Income Tax Mon, 27 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331801