2014 (5) TMI 1244

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....al Vyas. For the Respondents-Revenue : Mr. Akhileshwar Sharma. ORDER P.C. : 1 Respondent nos.1 and 2 have adjusted the entire refund of Rs. 77,55,920/- of the Assessment Year 2023-2024 against the outstanding demand for the Assessment Year 2012-2013 of Rs. 1,62,74,620/- on 16th February 2024. Refunds of Rs. 4,33,410/- of other years are already adjusted against the said demand....