Allowing the petition the Court held that it was clear that adjustments had been made by the Department for the assessment years 2014-15, 2015-16 without any intimation and that too within 30 days of the intimation for the assessment year 2016-17. There had been no intimation for adjustment of refund due for the assessment years 2005-06, 2006-07 and 2007-08 against outstanding demand of the year 2014-15. The Department was not empowered to adjust the refund amount automatically without complying the provisions of section 245 of the Act. Adjustment made against the refund due to the assessee for the relevant year therefore had to be set aside.(AY.2014-15, 2015-16,  2016-17)