https://www.taxtmi.com/caselaws?id=276953 Unexplained delay and laches can bar invocation of writ jurisdiction under Article 226 where the petitioner has not acted with due diligence, and time spent pursuing an unavailable remedy will not justify the lapse. The document also states that section 49E of the Income-tax Act, 1922 permits set-off only after a refund has been conclusively adjudicated as due under the Act; a mere claim of refundable amounts is insufficient. On the stated facts, no prior adjudication establishing a refund existed, so the statutory condition for set-off was not met. en-us Fri, 24 Feb 1961 00:00:00 +0530 Tue, 20 Nov 2018 18:25:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276953 Unexplained delay and laches can bar invocation of writ jurisdiction under Article 226 where the petitioner has not acted with due diligence, and time spent pursuing an unavailable remedy will not justify the lapse. The document also states that section 49E of the Income-tax Act, 1922 permits set-off only after a refund has been conclusively adjudicated as due under the Act; a mere claim of refundable amounts is insufficient. On the stated facts, no prior adjudication establishing a refund existed, so the statutory condition for set-off was not met. Case-Laws Income Tax Fri, 24 Feb 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276953