https://www.taxtmi.com/caselaws?id=14533 The court partially allowed the petitions, directing the Commissioner of Income-tax to treat a specific amount as outstanding dues due to lack of prior intimation on the adjustment of refunds. The court emphasized the necessity of providing written intimation to the assessee before making any set off under section 245 of the Income-tax Act. While acknowledging procedural irregularities in adjustments without intimation, the court highlighted the importance of safeguarding the interests of the assessee and ensuring the correctness of outstanding demands. en-us Fri, 30 Jul 1999 00:00:00 +0530 Fri, 17 Jul 2009 10:48:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14533 The court partially allowed the petitions, directing the Commissioner of Income-tax to treat a specific amount as outstanding dues due to lack of prior intimation on the adjustment of refunds. The court emphasized the necessity of providing written intimation to the assessee before making any set off under section 245 of the Income-tax Act. While acknowledging procedural irregularities in adjustments without intimation, the court highlighted the importance of safeguarding the interests of the assessee and ensuring the correctness of outstanding demands. Case-Laws Income Tax Fri, 30 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14533