https://www.taxtmi.com/caselaws?id=445237 The court allowed the petition, directing the first respondent to refund the specified amount to the petitioner within six weeks. It was determined that the petitioner was entitled to the refund for a specific assessment year, and the court found no justification for the adjustment of this amount against demands for another year without notice. The judgment underscored the necessity of adhering to legal procedures, emphasizing that any levy or adjustment must have the authority of the law. The court concluded that the retention of funds without proper legal backing was impermissible. en-us Thu, 05 Oct 2023 00:00:00 +0530 Fri, 03 Nov 2023 14:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445237 The court allowed the petition, directing the first respondent to refund the specified amount to the petitioner within six weeks. It was determined that the petitioner was entitled to the refund for a specific assessment year, and the court found no justification for the adjustment of this amount against demands for another year without notice. The judgment underscored the necessity of adhering to legal procedures, emphasizing that any levy or adjustment must have the authority of the law. The court concluded that the retention of funds without proper legal backing was impermissible. Case-Laws Income Tax Thu, 05 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445237