The assessee  has paid the demand of  20 percent of tax in dispute. The Assessing Officer adjusted the refund without giving intimation under section 245 of the Act. On writ allowing the petition the Court held that the  Assessing Officer shall grant stay of demand where outstanding demand is disputed on petitioner paying 20 per cent of disputed demand  hence the  petitioner cannot be treated as  deemed to be an assessee-in-default for recovery provisions. Court also held that where petitioner was entitled to refund from revenue and revenue sought to adjust this refund amount against demand that it had against petitioner, however, no intimation under section 245 was given before making adjustment, impugned adjustment of refund was unjustified, hence, petitioner would be entitled to refund of entire amount together with accumulated interest, if any, in accordance with law. (AY. 2015-16, 2016-17, 2017-18)