{"id":65517,"date":"2026-11-09T10:49:26","date_gmt":"2026-11-09T05:19:26","guid":{"rendered":"https:\/\/itatonline.org\/digest\/kishore-mohanlal-dingra-v-asst-cit-2025-174-taxmann-com-1024-2026-489-itr-602-bomhc\/"},"modified":"2026-11-09T10:49:26","modified_gmt":"2026-11-09T05:19:26","slug":"kishore-mohanlal-dingra-v-asst-cit-2025-174-taxmann-com-1024-2026-489-itr-602-bomhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/kishore-mohanlal-dingra-v-asst-cit-2025-174-taxmann-com-1024-2026-489-itr-602-bomhc\/","title":{"rendered":"Kishore Mohanlal Dingra v. Asst. CIT [2025] 174 taxmann.com 1024 (2026) 489 ITR 602 (Bom)(HC)"},"content":{"rendered":"<p><strong>\u00a0<\/strong><\/p>\n<p>During the year, the department made an adjustment of refund due to the assessee for assessment year 2014-15 against alleged demand for assessment year 2016-17. On writ, the Court held that the assessee had made payment of 20 per cent of the demand for assessment year 2016-17, and appeal for the said assessment year was pending as of today. Since the appeal for assessment year 2016-17 was pending and the assessee had made payment of 20 per cent of the demand, adjustment of refund for assessment year 2014-15 against the demand for assessment year 2016-17 was not justified. (AY. 2014-15, 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 237: Refunds-Adjustment of refund-Department made adjustment of refund due to assessee for assessment year 2014-15 against alleged demand for assessment year 2016-17-Assessee had made payment of 20 per cent of demand for assessment year 2016-17 and appeal for said assessment year was pending-order of adjustment was not justified.[S. 246A, 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_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-65517","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-h2J","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"","_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/65517","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=65517"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/65517\/revisions"}],"predecessor-version":[{"id":65518,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/65517\/revisions\/65518"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=65517"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=65517"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=65517"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}