Adjustment of refunds due to assessee with dues

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....ction 245 of the I.T.Act may be suitably amended to give the tax payer the right to set off the amount, or any part thereof, of any refund due to him, in consequence of an order of assessment, appeal or revision, against any sum payable by him under the I.T.Act, after giving an intimation to the ITO of the proposed adjustment. It was further suggested that to begin with this adjustment may not be ....

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....ny assessee, the ITO, AAC or CIT as the case may be, may set off the amount to be refunded against the tax payable by the assessee under this Act, after giving him an intimation to this effect in writing. As such, even under the present provisions of the law, coercive action is to be taken against a tax-payer only if he is found to be in default even after taking into consideration all amounts ref....