https://www.taxtmi.com/caselaws?id=332819 The court held that the department could not adjust refund amounts without proper assessment under Section 240 as the appellant's total income for previous years had been wrongly determined. It was found that adjustments made against the demand of tax due were illegal, and the department was directed to refund the amount to the appellant. The court emphasized that adjustments based on incorrect assessments were not valid, and the appellant's right to receive the refunded amounts was upheld. en-us Mon, 29 Aug 2016 00:00:00 +0530 Fri, 20 Jan 2017 18:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332819 The court held that the department could not adjust refund amounts without proper assessment under Section 240 as the appellant's total income for previous years had been wrongly determined. It was found that adjustments made against the demand of tax due were illegal, and the department was directed to refund the amount to the appellant. The court emphasized that adjustments based on incorrect assessments were not valid, and the appellant's right to receive the refunded amounts was upheld. Case-Laws Income Tax Mon, 29 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332819