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    <title>2023 (11) TMI 40 - DELHI HIGH COURT</title>
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    <description>The court set aside the impugned order adjusting the refund for assessment year 2022-23 against disputed tax demands from other years, citing a breach of natural justice. The petitioner argued that the adjustment was made without proper procedure and against a previously stayed demand. The court acknowledged these issues, allowing the concerned officer to proceed according to the law. The writ petition was disposed of, with instructions for parties to act based on the digitally signed order.</description>
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      <link>https://www.taxtmi.com/caselaws?id=445149</link>
      <description>The court set aside the impugned order adjusting the refund for assessment year 2022-23 against disputed tax demands from other years, citing a breach of natural justice. The petitioner argued that the adjustment was made without proper procedure and against a previously stayed demand. The court acknowledged these issues, allowing the concerned officer to proceed according to the law. The writ petition was disposed of, with instructions for parties to act based on the digitally signed order.</description>
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      <pubDate>Tue, 26 Sep 2023 00:00:00 +0530</pubDate>
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