On writ against the adjustment of refund the Court held that when an  application moved by assessee under section 220(6) had neither been considered nor disposed of and Dy. Commissioner proceeded to adjust demand raised for impugned assessment year against refunds which were due and payable to assessee, this action of Deputy Commissioner was wholly arbitrary and unfair.  Therefore, matter is  remanded to Deputy Commissioner for reconsidering application.  (AY. 2018-19)