Allowing the petition the Court held that, since no prior notice was issued to the Petitioner before adjusting the refund, there was a breach of the requirement under section 245. The letter dated 19 February 2018 cannot be made the basis of deviating from the mandate under section 245. The sequitur is that the impugned communication adjusting the amount of Rs.58,07,58,796/- must be quashed and set aside. So also the notice dated 31 July 2019 under Section 245 of the Act is set aside with liberty to the Deputy Commissioner of Income Tax to issue a fresh notice under Section 245 of the Act. (WP No.1900 of 2019 dt. 27-09-2019)(AY.2016-17)