IT: Where on same date intimation under section 245 was issued and adjustment of refund against outstanding demand was made without giving assessee opportunity of hearing, adjustment order was to be set aside
■■■
[2015] 53 taxmann.com 228 (Delhi)
HIGH COURT OF DELHI
Oriental Insurance Co. Ltd.
v.
Deputy Commissioner of Income-tax*
BADAR DURREZ AHMED AND SIDDHARTHA MRIDUL, JJ.
W.P. (C) NO. 6172 OF 2014
CM NO. 14938 OF 2014
OCTOBER 16, 2014
Section 245 of the Income-tax Act, 1961 - Refunds - Set-off of refunds against tax demand (Conditions precedent/Natural justice) - Assessment year 2013-14 - Revenue sought to adjust refund of certain sum of assessee against outstanding penalty demand - Whether where intimation under section 245 was issued and adjustment was made simultaneously on same date and no opportunity of hearing was given to assessee before adjustment was made, impugned adjustment order was to be set aside - Held, yes [Para 6][In favour of assessee]
■■■
[2015] 53 taxmann.com 228 (Delhi)
HIGH COURT OF DELHI
Oriental Insurance Co. Ltd.
v.
Deputy Commissioner of Income-tax*
BADAR DURREZ AHMED AND SIDDHARTHA MRIDUL, JJ.
W.P. (C) NO. 6172 OF 2014
CM NO. 14938 OF 2014
OCTOBER 16, 2014
Section 245 of the Income-tax Act, 1961 - Refunds - Set-off of refunds against tax demand (Conditions precedent/Natural justice) - Assessment year 2013-14 - Revenue sought to adjust refund of certain sum of assessee against outstanding penalty demand - Whether where intimation under section 245 was issued and adjustment was made simultaneously on same date and no opportunity of hearing was given to assessee before adjustment was made, impugned adjustment order was to be set aside - Held, yes [Para 6][In favour of assessee]
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