2024 (7) TMI 1288

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....For the Respondent : Mr. D. Prabhu Mukunth Arunkumar , Junior Standing Counsel ORDER The petitioner seeks a direction to consider the grievances raised previously, including on 18.08.2021 and 27.08.2021, and consequently refund amounts due for assessment year 2007-2008. 2. The petitioner is an individual assessee. He filed the return of income for assessment year 2007-2008 on 31.07.2007. As re....

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....gal. Even as regards the demand for assessment year 2009-2010, learned counsel submits that the alleged arrears were brought to the attention of the petitioner only in 2017. 4. In response to these contentions, Mr.D.Prabhu Mukunth Arunkumar, learned junior standing counsel, submits that the adjustments were made by the CPC since there were amounts outstanding from the petitioner in respect of ear....

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....e position taken by the petitioner is that no intimations or demand notices were issued in respect of alleged arrears and that, therefore, the adjustments made on 15.02.2023 and 22.06.2022 are unlawful. All these adjustments were made after the writ petition was filed and it is unclear from paragraph 5 of the counter as to whether these adjustments were made after issuing demand notices in relatio....