https://www.taxtmi.com/forum/issue?id=119437 The primary operative position is that a taxpayer generally cannot file a revised return after statutory time limits have expired, and where a tax demand for an earlier year remains unchallenged or time-barred from revision the Department may lawfully recover it by adjusting (set-off) against a refund for a later year. If the Department failed to follow required procedural or communication steps when issuing the original demand, the taxpayer may have a procedural ground to challenge the demand, but resolving that requires review of factual and procedural history and pursuing prescribed grievance and appeal channels. en-us Sun, 01 Dec 2024 13:30:45 +0530 Fri, 24 Jan 2025 10:40:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119437 The primary operative position is that a taxpayer generally cannot file a revised return after statutory time limits have expired, and where a tax demand for an earlier year remains unchallenged or time-barred from revision the Department may lawfully recover it by adjusting (set-off) against a refund for a later year. If the Department failed to follow required procedural or communication steps when issuing the original demand, the taxpayer may have a procedural ground to challenge the demand, but resolving that requires review of factual and procedural history and pursuing prescribed grievance and appeal channels. Discussion-Forum Income Tax Sun, 01 Dec 2024 13:30:45 +0530 https://www.taxtmi.com/forum/issue?id=119437