https://www.taxtmi.com/caselaws?id=34058 The court upheld the adjustment of the refund against amounts due under assessment, despite acknowledging the procedural lapse of no prior intimation. The petitioner's challenge was dismissed as he had not contested the revisional authority's decision. Additionally, the court ruled that retracting from the declaration under the Kar Vivad Samadhan Scheme was not permissible once the order under the Scheme was passed, as it would undermine the Scheme's purpose. Consequently, the original petition was dismissed, affirming the validity of the refund adjustment and the finality of the order under the Kar Vivad Samadhan Scheme. en-us Thu, 19 Feb 2009 00:00:00 +0530 Thu, 09 Jul 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34058 The court upheld the adjustment of the refund against amounts due under assessment, despite acknowledging the procedural lapse of no prior intimation. The petitioner's challenge was dismissed as he had not contested the revisional authority's decision. Additionally, the court ruled that retracting from the declaration under the Kar Vivad Samadhan Scheme was not permissible once the order under the Scheme was passed, as it would undermine the Scheme's purpose. Consequently, the original petition was dismissed, affirming the validity of the refund adjustment and the finality of the order under the Kar Vivad Samadhan Scheme. Case-Laws Income Tax Thu, 19 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34058