Set off and withholding of refunds in certain cases

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....sioner, as the case may be, may, in lieu of payment of the refund, set off the amount to be refunded or any part of that amount, against the sum, if any, remaining payable under this Act by the person to whom the refund is due, after giving an intimation in writing to such person of the action proposed to be taken under this sub-section. (2) Where a part of the refund is set off under the provisi....

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....Appellate Assistant Commissioner"  3. Inserted vide Fifth Schedule of the Finance (No. 2) Act, 1977 w.e.f. 10-07-1978 4. Substituted vide Section 2 of the Direct Tax Laws (Amendment) Act, 1987 w.e.f. 01-04-1988 before it was read as, "Commissioner" 5. Inserted vide Section 4 of the Finance (No. 2) Act, 2014 w.e.f. 01-06-2013 5A. Inserted vide Section....