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    <title>2017 (11) TMI 581 - ALLAHABAD HIGH COURT</title>
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    <description>The High Court dismissed the writ petition challenging a notice under Section 245 of the Income Tax Act for adjusting tax refund against outstanding demands. The court found the adjustment lawful based on existing assessment orders and ruled that the petitioner lacked standing to challenge the notice issued in another individual&#039;s name. The petition was deemed misconceived and not maintainable, leading to its dismissal with costs imposed on the petitioner. The judgment emphasized the importance of maintaining legal standing and challenging assessments within the appropriate legal framework.</description>
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      <link>https://www.taxtmi.com/caselaws?id=350702</link>
      <description>The High Court dismissed the writ petition challenging a notice under Section 245 of the Income Tax Act for adjusting tax refund against outstanding demands. The court found the adjustment lawful based on existing assessment orders and ruled that the petitioner lacked standing to challenge the notice issued in another individual&#039;s name. The petition was deemed misconceived and not maintainable, leading to its dismissal with costs imposed on the petitioner. The judgment emphasized the importance of maintaining legal standing and challenging assessments within the appropriate legal framework.</description>
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      <pubDate>Wed, 01 Nov 2017 00:00:00 +0530</pubDate>
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