https://www.taxtmi.com/caselaws?id=386779 The Court ruled in favor of the Petitioner, a telecommunication services provider, in a case involving the refusal to refund excess income tax paid. The Court found that the Respondents had unlawfully adjusted a refund amount without prior intimation, contravening Section 245 of the Income Tax Act. The Court quashed the adjustment and set aside the notice, granting the Deputy Commissioner of Income Tax the opportunity to issue a fresh notice in compliance with the law. The Petition succeeded, and the Rule was made absolute with no costs. en-us Fri, 27 Sep 2019 00:00:00 +0530 Mon, 07 Oct 2019 22:19:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386779 The Court ruled in favor of the Petitioner, a telecommunication services provider, in a case involving the refusal to refund excess income tax paid. The Court found that the Respondents had unlawfully adjusted a refund amount without prior intimation, contravening Section 245 of the Income Tax Act. The Court quashed the adjustment and set aside the notice, granting the Deputy Commissioner of Income Tax the opportunity to issue a fresh notice in compliance with the law. The Petition succeeded, and the Rule was made absolute with no costs. Case-Laws Income Tax Fri, 27 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386779