2025 (9) TMI 958

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....3rd respondent without there being any issuance of valid notice under Section 245 of the Act adjusting the refund without following the directions of the respondent No.2, as contrary to the provisions of the Act and gross violation of the principles of natural justice and consequently quash the same. 2. Heard Mr.Dundu Manmohan, learned counsel appearing for petitioner and Ms. B.Sapna Reddy, learned Senior Standing Counsel for Income Tax Department for respondents and we have gone through the record and also submissions of the parties on either side. 3. Learned counsel for the petitioner submits that for the Assessment Year 2022-23, the Assessment Order, dated 19.03.2024 was passed by the 4th respondent making a high-pitched addition o....

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....ply to the same, the order for adjusting the refund was passed on 05.11.2024. However, subsequently the stay was granted by the 2nd respondent on 06.11.2024. That the stay of recovery of outstanding demand was passed subsequent to adjustment under Section 245 of the Act. As such, there is no procedural lapse on the part of the Department and also averred that the Department has not collected any outstanding tax by any coercive measures, but it was mere adjustment of refund under Section 245 of the Act after giving due opportunity to the assessee. 5. The main challenge of the writ petitioner is that the 3rd respondent has issued a notice to the petitioner under Section 245 of the Act on 15.10.2024 to their e-mail and has granted 21 days t....