https://www.taxtmi.com/caselaws?id=420161 The court set aside the adjustment of the refund and instructed the respondents to reevaluate the intimation under Section 245 after considering the petitioner's objections within six weeks. If entitled, the refund was to be processed promptly. The decision emphasized the importance of following due process and ensuring that adjustments under Section 245 are made in accordance with the law, particularly when the demand is under appeal and subject to a stay order. en-us Wed, 09 Feb 2022 00:00:00 +0530 Mon, 28 Mar 2022 08:24:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420161 The court set aside the adjustment of the refund and instructed the respondents to reevaluate the intimation under Section 245 after considering the petitioner's objections within six weeks. If entitled, the refund was to be processed promptly. The decision emphasized the importance of following due process and ensuring that adjustments under Section 245 are made in accordance with the law, particularly when the demand is under appeal and subject to a stay order. Case-Laws Income Tax Wed, 09 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420161