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

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....ted 14.3.2013 has issued seven Mandamus for action by 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....

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....sees. " 3. In compliance with the above directions of the 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 conf....