An intimation proposing an adjustment of Rs.2.82 crores and Rs.72,209 was sent to assessee. However, after that, assessee was not granted a hearing, and no formal order was made under section 245. Instead, by communication, assessee was informed of adjustment of refund of an amount of Rs.4.91 crores against outstanding demand for assessment year 2018-19-It was noted that assessee had raised objections to proposed adjustments but no consideration was given to same and no formal order was also made dealing with assessee’s objections.On writ the Court held that adjustment order passed by Assessing Officer was in gross violation of principles of natural justice and fair play. The  adjustment was to quashed and revenue was  directed to deposit adjusted amount in Court.