Tax Authority Must Notify Taxpayers and Hold Hearings Before Using Section 245 for Coercive Recovery Actions.

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....Coercively recovered u/s 245 - whether set off should be ordered - If the competent authority, actually, decides to invoke Section 245, then, notice should be issued to the assessee and, after giving an opportunity of being heard to the assessee, a decision shall be taken in accordance with law. - HC....