https://www.taxtmi.com/caselaws?id=14534 The court emphasized the mandatory nature of Section 245 of the Income-tax Act, stating that any adjustment of refunds against tax liabilities must be preceded by written intimation to the taxpayer. Adjusting refunds without prior notice was deemed unlawful, highlighting the importance of adhering to statutory procedures. The court set aside the rejection of the appellant's application under the Kar Vivad Samadhan Scheme, emphasizing the need for tax authorities to follow due process. The judgment underscores the significance of providing taxpayers with proper notifications before making financial adjustments, ensuring compliance with legal requirements. en-us Wed, 08 Nov 2000 00:00:00 +0530 Fri, 17 Jul 2009 10:50:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14534 The court emphasized the mandatory nature of Section 245 of the Income-tax Act, stating that any adjustment of refunds against tax liabilities must be preceded by written intimation to the taxpayer. Adjusting refunds without prior notice was deemed unlawful, highlighting the importance of adhering to statutory procedures. The court set aside the rejection of the appellant's application under the Kar Vivad Samadhan Scheme, emphasizing the need for tax authorities to follow due process. The judgment underscores the significance of providing taxpayers with proper notifications before making financial adjustments, ensuring compliance with legal requirements. Case-Laws Income Tax Wed, 08 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14534