https://www.taxtmi.com/caselaws?id=791130 Prior intimation under Section 245 must provide a meaningful opportunity to object before refund adjustment against a disputed demand. Unilateral adjustment the next day, without waiting for the notice period or considering the assessee's right to object, was held inconsistent with natural justice and the revenue's own stay guidelines, so the adjustment beyond 20% was illegal and refundable subject to the pending appeal. A belated challenge to an earlier adjustment was not entertained because the writ petition was filed after an unexplained delay of more than three years, and that adjustment remained undisturbed. en-us Mon, 04 May 2026 00:00:00 +0530 Wed, 06 May 2026 08:32:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791130 Prior intimation under Section 245 must provide a meaningful opportunity to object before refund adjustment against a disputed demand. Unilateral adjustment the next day, without waiting for the notice period or considering the assessee's right to object, was held inconsistent with natural justice and the revenue's own stay guidelines, so the adjustment beyond 20% was illegal and refundable subject to the pending appeal. A belated challenge to an earlier adjustment was not entertained because the writ petition was filed after an unexplained delay of more than three years, and that adjustment remained undisturbed. Case-Laws Income Tax Mon, 04 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791130