https://www.taxtmi.com/caselaws?id=15071 Section 245 of the Income-tax Act permits adjustment of a refund against an outstanding tax demand only after prior written intimation of the proposed set-off is given to the assessee. Where no such intimation is issued, the adjustment does not comply with the statutory mandate and is invalid. The text states that the refund was set off without prior notice, making the action contrary to section 245 and unsustainable. en-us Thu, 06 Apr 2000 00:00:00 +0530 Thu, 30 Jul 2009 14:13:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15071 Section 245 of the Income-tax Act permits adjustment of a refund against an outstanding tax demand only after prior written intimation of the proposed set-off is given to the assessee. Where no such intimation is issued, the adjustment does not comply with the statutory mandate and is invalid. The text states that the refund was set off without prior notice, making the action contrary to section 245 and unsustainable. Case-Laws Income Tax Thu, 06 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15071