2022 (3) TMI 1199

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....SANDEEP HUILGOL, SENIOR ADVOCATE FOR SRI BALRAM R. RAO, ADVOCATE RESPONDENTS: SRI K.V. ARAVIND, ADVOCATE ORDER Petitioner has filed the present petition seeking for issuance of writ of certiorari to quash the intimation dated 09.05.2020 at Annexure-C issued under Section 245 of the Income Tax Act, 1961 (for short 'the Act') and has sought for issuance of writ of mandamus to direct....

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....ction 245 of the Act expressing their intention to adjust the refund as regards the assessment year 2019-20 for the demand as regards the year 2017-18. 4. Accordingly, learned Senior counsel appearing on behalf of the petitioner would contend that the intimation under Section 245 is not legally tenable as the refund adjustment is sought to be made as regards to the demand which is the subject m....