2014 (10) TMI 746

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....h and Mr Mayank Nagi For the Respondents : Ms Suruchi Aggarwal. JUDGMENT Badar Durrez Ahmed, J (Oral) 1. In this writ petition the following prayers have been made:- "a) A Writ of Certiorari or Writ, order or direction in the nature of Certiorari, or any other appropriate Writ, order of direction under Article 226/227 of the Constitution of India quashing adjustment of refund of Rs.....

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....appearing for the petitioner, states that in view of this development, prayer (b) does not survive. He will take his independent remedy under Section 264 of the said Act. With regard to prayer (a), he submits that the adjustment was made without giving an opportunity to the assessee as is the requirement under Section 245 of the said Act as interpreted by this court in Glaxo Smith Kline Asia (P.) ....

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.... in writing to the assessee to whom the refund is due informing him of the action proposed to be taken under this section. 26. xxxx xxxx xxxx xxxx 27. As already noticed, this discretionary power has to be exercised after giving an opportunity to the assessee of being heard preceded by an intimation to the assessee in writing of the action proposed to be taken under section 245. A further im....

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....n Motion (supra) this court held asunder:- "20.........In one of the paragraphs of the counter affidavit, the respondents have stated as under: "Accordingly, it was again reiterated that the provisions of section 245 of the I.T. Act, 1961 must be followed and written intimation must be sent to the assessees before adjusting refund of the outstanding demand and any lapse in this regard shall ....