The petitioner filed the return claiming the refund of tax paid along with the interest. The AO adjusted the refund without issuing an prior intimation to the assessee. On writ the Court held that refund cannot be adjusted without prior notice is issued. Accordingly the order adjustment of refund is quashed . (WP No. 1900 of 2019 dt 27 -09 2019 ( AY 2016 -17)
Tata Communications Ltd. v. Dy. CIT (2019) 311 CTR 407 (Bom.)(HC)
S. 245 : Refunds- Set off of refunds against tax remaining payable – Refund cannot be adjusted without prior notice is issued – Order adjustment of refund is quashed .[ Art. 226 ]