2016 (4) TMI 256

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....nt : Mr. P. Dudheria, Adv ORDER The Court: The grievance of the petitioner is that the refunds due to the petitioner in respect of assessment years 2012-13 and 2013-14 have not been paid to the petitioner on the ground that they were adjusted against past dues of the petitioner though the petitioner claims that no notice of demand in respect of such past dues nor any notice under Section 245....

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....ary basis for adjustment is a notice under Section 245 of the Act and the Department cannot demonstrate that such notice was issued to the petitioner, the purported adjustment sought to be made stands set aside. WP 1176 of 2015 is allowed by directing the Department to refund the amounts due to the petitioner in respect of assessment years 2013-14 and 2014- 15 without adjusting any part thereof....