2023 (7) TMI 32

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....sions)<br>Dated:- 27-6-2023<br>WRIT PETITION (L) NO. 5119 of 2023 - -<br>Income Tax<br>DHIRAJ SINGH THAKUR AND KAMAL KHATA, JJ. For the Petitioner : Mr. J. D. Mistri, Senior Advocate a/w. Mr. Atul K. Jasani &nbsp; For the Respondents : Mr. N. C. Mohanty. JUDGMENT [PER: KAMAL KHATA, J.] 1. By this Petition under Article 226 of the Constitution, the Petitioner has raised a grievance t....

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....er 2021 and 27th April 2022 upon payment of 20% of the demand by the Petitioner. Besides, the Tribunal by orders dated 23rd March 2022 for AY 2015-16 and 5th September 2022 for AY 2016-17 decided in favour of the Petitioner in an appeal against the order u/s 263 of ITA passed by Respondent No. 4. It is submitted that the CBDT Circulars also mandate stay in such cases till the disposal of the first....

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....ITAT order for AY 2015-16 on 27th January 2023, the computation has resulted in a refund of Rs. 93,52,63,810/- which is not effected on account of a technical issue in the ITBA System that indicates a comment "Error while reading by CPC-ITR." He further admitted that on account of procedural lapse the refund for AY 2017-18 has been adjusted against the demand for AY 2016-17 without giving prior in....

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....on-giving of intimation in writing prior to setting off the amount payable against the amount to be refunded is fatal. This Court in Jet Privilege (P) Ltd. v Dy CIT [2021] 131 taxmann.com 119 and BPCL v ADIT [2021] 133 taxmann.com 320 held that the requirement of prior intimation u/s 245 of the ITA was a mandatory requirement and failure to comply with this mandatory requirement of prior intimatio....