https://www.taxtmi.com/caselaws?id=14019 The court ruled in favor of the petitioner, holding that the Assessing Officer erred in adjusting the refund against the late father's dues under section 159(4) of the Income-tax Act. The court emphasized that the refund was due to the petitioner personally and not linked to his late father's case. The Department failed to prove that the refund belonged to the late father, and the court allowed the petition, setting aside the order declining the refund adjustment. The Department was permitted to recover the late father's dues from any property owned by the legal representatives, including the petitioner, without imposing costs on either party. en-us Wed, 21 Mar 2001 00:00:00 +0530 Tue, 07 Jul 2009 16:13:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14019 The court ruled in favor of the petitioner, holding that the Assessing Officer erred in adjusting the refund against the late father's dues under section 159(4) of the Income-tax Act. The court emphasized that the refund was due to the petitioner personally and not linked to his late father's case. The Department failed to prove that the refund belonged to the late father, and the court allowed the petition, setting aside the order declining the refund adjustment. The Department was permitted to recover the late father's dues from any property owned by the legal representatives, including the petitioner, without imposing costs on either party. Case-Laws Income Tax Wed, 21 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14019