Re: VSV adjustmnt of disputed tax from PD Account

is the cash siezed by department under seizer laying with department in PD Account, can be adjusted or treated to be paid through adjustment of PD Account

If there is no demand pending against the assessee  the asseseee can request for adjustment of cash seized against VVS liability . One may refer the judgement in Sicom Ltd v. DCIT ( Bom) (HC) www.itatonline .org the court held that the burden is on the revenue to grant the refund . The honourbale court directed the Registrar of High Court to forward copy of order to the PCIT , and chairperson of CBDT . 

 

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