https://www.taxtmi.com/caselaws?id=27818 The court held that the respondent could not adjust a refund due to the petitioner against a tax liability of a foreign company without treating the petitioner as an "assessee in default" under Section 201 of the Income Tax Act. The court found the reasons provided for the adjustment in the impugned letter to be legally unsustainable and lacking sufficient evidence to establish the petitioner's liability for the tax amount. The court quashed the letter, allowing the Department to conduct a proper investigation to determine liability and issue a valid order under Section 201 if necessary, without expressing an opinion on the petitioner's ultimate tax liability. The writ petition was allowed, setting aside the impugned letter. en-us Tue, 06 Sep 1983 00:00:00 +0530 Tue, 16 Feb 2010 12:29:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27818 The court held that the respondent could not adjust a refund due to the petitioner against a tax liability of a foreign company without treating the petitioner as an "assessee in default" under Section 201 of the Income Tax Act. The court found the reasons provided for the adjustment in the impugned letter to be legally unsustainable and lacking sufficient evidence to establish the petitioner's liability for the tax amount. The court quashed the letter, allowing the Department to conduct a proper investigation to determine liability and issue a valid order under Section 201 if necessary, without expressing an opinion on the petitioner's ultimate tax liability. The writ petition was allowed, setting aside the impugned letter. Case-Laws Income Tax Tue, 06 Sep 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27818