https://www.taxtmi.com/caselaws?id=27098 The court quashed the adjustment order that deducted a sum from a partnership firm's refund towards an individual partner's tax liability without providing a reasonable notice. It was held that the adjustment proceedings must adhere to natural justice principles, including giving the assessee an opportunity to be heard. As the petitioner firm was not afforded this opportunity, the court found the adjustment order unjust and ordered a redetermination after allowing the firm to present its case. The petition was allowed, the adjustment order was annulled, and costs were awarded to the petitioner. en-us Mon, 14 Feb 1983 00:00:00 +0530 Wed, 10 Feb 2010 17:17:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27098 The court quashed the adjustment order that deducted a sum from a partnership firm's refund towards an individual partner's tax liability without providing a reasonable notice. It was held that the adjustment proceedings must adhere to natural justice principles, including giving the assessee an opportunity to be heard. As the petitioner firm was not afforded this opportunity, the court found the adjustment order unjust and ordered a redetermination after allowing the firm to present its case. The petition was allowed, the adjustment order was annulled, and costs were awarded to the petitioner. Case-Laws Income Tax Mon, 14 Feb 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27098