https://www.taxtmi.com/caselaws?id=14950 The court held that setting off refunds against tax arrears without prior intimation under Section 245 of the Income Tax Act is illegal and void. It emphasized the importance of adhering to principles of natural justice and statutory requirements, dismissing the appeal and rejecting a review based on post-judgment submissions. The court reiterated the necessity of providing prior intimation and a pre-decisional hearing before making any adjustments, highlighting that non-compliance renders actions void and challengeable. en-us Tue, 14 Mar 2000 00:00:00 +0530 Mon, 27 Jul 2009 12:39:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14950 The court held that setting off refunds against tax arrears without prior intimation under Section 245 of the Income Tax Act is illegal and void. It emphasized the importance of adhering to principles of natural justice and statutory requirements, dismissing the appeal and rejecting a review based on post-judgment submissions. The court reiterated the necessity of providing prior intimation and a pre-decisional hearing before making any adjustments, highlighting that non-compliance renders actions void and challengeable. Case-Laws Income Tax Tue, 14 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14950