https://www.taxtmi.com/caselaws?id=418630 The court held that the assessing officer's actions under Section 245 of the Income Tax Act, 1961, adjusting the demand for the assessment year 2015-16 with the refund for 2008-09 without considering objections and without passing formal orders were not sustainable in law. The court emphasized the mandatory nature of providing the petitioner with an opportunity to be heard before making such adjustments. Additionally, the court found that adjusting an amount exceeding 20% of the demand without proper consideration and failing to pass formal orders on the petitioner's application under Section 220 (6) were against the law. The assessing officer was directed to refund the excess amount within a specified timeframe. en-us Tue, 15 Feb 2022 00:00:00 +0530 Mon, 21 Nov 2022 11:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418630 The court held that the assessing officer's actions under Section 245 of the Income Tax Act, 1961, adjusting the demand for the assessment year 2015-16 with the refund for 2008-09 without considering objections and without passing formal orders were not sustainable in law. The court emphasized the mandatory nature of providing the petitioner with an opportunity to be heard before making such adjustments. Additionally, the court found that adjusting an amount exceeding 20% of the demand without proper consideration and failing to pass formal orders on the petitioner's application under Section 220 (6) were against the law. The assessing officer was directed to refund the excess amount within a specified timeframe. Case-Laws Income Tax Tue, 15 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418630