https://www.taxtmi.com/caselaws?id=776658 The HC held that under Section 245 of the IT Act, once an intimation is received, the assessee must respond; failing which the ITO may adjust refunds against outstanding tax dues without further notice. The petitioner's failure to act after receiving intimation justified set off of refunds for AY 2024-25 against dues for AY 2018-19. However, regarding refunds for AYs 2021-22, 2022-23, and 2023-24, the court directed the AO to issue intimation, provide hearing, and verify if adjustments exceeded limits prescribed by CBDT Office Memoranda during the appeal pendency. If excess adjustment is found, the AO must restore the amount. The writ petition was allowed to this extent, with no order as to costs. en-us Mon, 11 Aug 2025 00:00:00 +0530 Thu, 14 Aug 2025 08:26:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776658 The HC held that under Section 245 of the IT Act, once an intimation is received, the assessee must respond; failing which the ITO may adjust refunds against outstanding tax dues without further notice. The petitioner's failure to act after receiving intimation justified set off of refunds for AY 2024-25 against dues for AY 2018-19. However, regarding refunds for AYs 2021-22, 2022-23, and 2023-24, the court directed the AO to issue intimation, provide hearing, and verify if adjustments exceeded limits prescribed by CBDT Office Memoranda during the appeal pendency. If excess adjustment is found, the AO must restore the amount. The writ petition was allowed to this extent, with no order as to costs. Case-Laws Income Tax Mon, 11 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776658