2022 (5) TMI 1162

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....h: Mr. Kunal Sharma with Ms. Zehra Khan and Mr. Shray Nargotra, Advocates. J U D G M E N T MANMOHAN, J (Oral): 1. Present writ petition has been filed seeking refund of Rs.1,52,240/- which was recovered in excess of 10% of the total disputed tax demand for the Assessment Year 2017-18 against the refunds due for the Assessment Year 2020-21. 2. Learned counsel for the Petitioner states that Rs.1....

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....rned counsel for the Petitioner further points out that no notice under Section 245 of the Act has been issued to the Petitioner, which is a mandatory requirement before adjusting any refund due to the Petitioner. He states that the adjustment has been made in violation of the principle of natural justice as no opportunity of being heard had been granted to the Petitioner prior to such adjustment.....