{"id":10148,"date":"2020-02-28T00:57:12","date_gmt":"2020-02-28T00:57:12","guid":{"rendered":"http:\/\/itatonline.org\/digest\/tata-communications-ltd-v-dy-cit-2019-311-ctr-407-bom-hc\/"},"modified":"2020-02-28T00:57:12","modified_gmt":"2020-02-28T00:57:12","slug":"tata-communications-ltd-v-dy-cit-2019-311-ctr-407-bom-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/tata-communications-ltd-v-dy-cit-2019-311-ctr-407-bom-hc\/","title":{"rendered":"Tata Communications Ltd. v. Dy. CIT (2019) 311 CTR 407 (Bom.)(HC)"},"content":{"rendered":"<p>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 \u00a0to the assessee. On writ the Court held that \u00a0refund cannot be adjusted without prior notice is issued. Accordingly the \u00a0\u00a0order adjustment of refund is quashed . \u00a0(WP No. 1900 of 2019 dt 27 -09 2019 ( AY 2016 -17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 245 : Refunds- Set off of refunds against tax remaining payable \u2013 Refund cannot be adjusted without prior notice is issued \u2013 Order adjustment of refund is quashed .[ Art. 226 ]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-10148","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2DG","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10148","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=10148"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10148\/revisions"}],"predecessor-version":[{"id":10149,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10148\/revisions\/10149"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=10148"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=10148"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=10148"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}