https://www.taxtmi.com/caselaws?id=21732 The court rejected the writ petition seeking a mandamus against the Assistant Commissioner of Income-tax for refund adjustments. The court found the adjustments legal as they were based on the consent of both petitioners and were not deemed protective in nature. The court emphasized that the petitioners could not retract their consent for adjustments, especially when made with their agreement, and noted that the adjustments were permissible given the company's indebtedness to the first petitioner. en-us Thu, 11 Apr 1991 00:00:00 +0530 Fri, 27 Nov 2009 13:10:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21732 The court rejected the writ petition seeking a mandamus against the Assistant Commissioner of Income-tax for refund adjustments. The court found the adjustments legal as they were based on the consent of both petitioners and were not deemed protective in nature. The court emphasized that the petitioners could not retract their consent for adjustments, especially when made with their agreement, and noted that the adjustments were permissible given the company's indebtedness to the first petitioner. Case-Laws Income Tax Thu, 11 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21732