Past adjustment of refunds against the arrears where procedure u/s 245 of Income Tax Act was not followed - regarding.

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....s judgement in case of Court On Its Own Motion Vs. UOI and Others in W.P.(C) 2659/2012 dated 14.03.2013 has issued seven Mandamus for necessary action by the Income Tax Department. One Mandamus is on past adjustments of refunds against the arrears; in particular, where procedure prescribed under Section 245 of the Income Tax Act, 1961 has not been followed. 2. On the above issue, the Hon'ble Cour....

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....t following the procedure under Section 245 of the Act. In such cases, it is directed that:- A. All such cases will be transferred to the Assessing Officers; B. The Assessing Officers will issue notice to the assessee which will be served as per the procedure prescribed under the Act; C. The assessees will be entitled to file response/reply to the notice seeking adjustment of refund; D. After ....

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....em as they are not custodian of past records. CPC, Bengaluru entertain on-line applications but do not entertain physical or hard copy applications. Assessing Officer similarly did not entertain any application by the assessee on the ground that the order under Section 143(1) was passed by the CPC, Bengaluru and they do not have the files/return with them. Thus, the problem was created and caused ....