https://www.taxtmi.com/caselaws?id=14021 A refund cannot be adjusted against outstanding tax without prior written intimation to the assessee under section 245, because the notice requirement safeguards the opportunity to respond before civil consequences follow; an adjustment made without such intimation is invalid and the refund, with statutory interest, is restored. A declaration under the Kar Vivad Samadhan Scheme, 1998 cannot be accepted where the demand is not subsisting in the manner required and has been wrongfully or illegally liquidated by the impugned adjustment; in that situation the declaration is premature and not ripe for acceptance, while the underlying demand may revive and the parties may proceed in accordance with law. en-us Mon, 05 Mar 2001 00:00:00 +0530 Tue, 07 Jul 2009 16:21:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14021 A refund cannot be adjusted against outstanding tax without prior written intimation to the assessee under section 245, because the notice requirement safeguards the opportunity to respond before civil consequences follow; an adjustment made without such intimation is invalid and the refund, with statutory interest, is restored. A declaration under the Kar Vivad Samadhan Scheme, 1998 cannot be accepted where the demand is not subsisting in the manner required and has been wrongfully or illegally liquidated by the impugned adjustment; in that situation the declaration is premature and not ripe for acceptance, while the underlying demand may revive and the parties may proceed in accordance with law. Case-Laws Income Tax Mon, 05 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14021