SET OFF OF REFUNDS AGAINST TAX REMAINING PAYABLE - STRICT COMPLIANCE OF SECTION 245 BEFORE MAKING ANY ADJUSTMENT OF REFUND

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....y the Income Tax Department. One Mandamus is on compliance of section 245 of the Income-tax Act, 1961. 2. The Hon'ble High Court in this context had issued interim directions vide its order dated 31-8-2012 as under: "13. We issue interim direction to the respondents that they shall in future follow the procedure prescribed under section 245 before making any adjustment of refund payable by the C....

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....he Hon'ble Court, CPC Instruction No. 1 dated 27.11.2012 was issued explaining the step by step procedure for adjustment of refunds to be followed by Assessing Officers and CPC, followed by the DIT(Systems)-III letter dated 30.1.2013. 4. Vide its final order in the Writ Petition dated 14.3.2013, the Hon'ble High Court in para 24 has confirmed its interim order and issued Second Mandamus as under:....