https://www.taxtmi.com/caselaws?id=14500 The court dismissed the writ petition challenging the adjustment of a refund towards tax arrears for the assessment year 1996-97 without compliance with section 245 of the Income-tax Act, 1961. It held that section 245 only requires a written intimation to the assessee without the need for a formal notice or hearing. The court emphasized adherence to the explicit provisions of the section and ruled that the adjustment made after due intimation to the petitioner was valid, leading to the dismissal of the petition without costs. en-us Fri, 17 Nov 2000 00:00:00 +0530 Thu, 16 Jul 2009 12:28:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14500 The court dismissed the writ petition challenging the adjustment of a refund towards tax arrears for the assessment year 1996-97 without compliance with section 245 of the Income-tax Act, 1961. It held that section 245 only requires a written intimation to the assessee without the need for a formal notice or hearing. The court emphasized adherence to the explicit provisions of the section and ruled that the adjustment made after due intimation to the petitioner was valid, leading to the dismissal of the petition without costs. Case-Laws Income Tax Fri, 17 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14500