Allowing the petition the Court held that the order adjustment of refund was passed before time granted to respond notice. Order is set aside and the matter remanded. (AY.2019-20)
Travelport International Operations Ltd. v. CIT (IT)(2023)455 ITR 510 (Delhi)(HC)
S. 245 : Refunds-Set off of refunds against tax remaining payable-Order adjustment of refund was passed before time granted to respond notice-Order set aside.[S. 237, Art. 226]