https://www.taxtmi.com/caselaws?id=15185 The court found the adjustment made by the tax authorities to be legally flawed as it did not meet the conditions for set off under section 245 of the Income-tax Act, 1961. The court directed the authorities to refund the amount to the petitioner within two weeks, emphasizing the importance of adhering to legal procedures and proper application of relevant provisions. en-us Fri, 26 May 2000 00:00:00 +0530 Mon, 03 Aug 2009 15:45:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15185 The court found the adjustment made by the tax authorities to be legally flawed as it did not meet the conditions for set off under section 245 of the Income-tax Act, 1961. The court directed the authorities to refund the amount to the petitioner within two weeks, emphasizing the importance of adhering to legal procedures and proper application of relevant provisions. Case-Laws Income Tax Fri, 26 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15185