{"id":11218,"date":"2020-04-09T05:39:55","date_gmt":"2020-04-09T05:39:55","guid":{"rendered":"http:\/\/itatonline.org\/digest\/vishwas\/adjustment-of-refund\/"},"modified":"2020-04-14T04:58:33","modified_gmt":"2020-04-14T04:58:33","slug":"adjustment-of-refund","status":"publish","type":"vishwas","link":"https:\/\/itatonline.org\/digest\/vishwas\/adjustment-of-refund\/","title":{"rendered":"adjustment of refund"},"content":{"rendered":"<p>The assessee order u\/s 147 rw143(3) for Ay 2012-13 was passed in Dec 19 and demand of Rs 82 lacwith interest( 72 Lac with out Interest created Further refund for Ay 2017-18 has been determined in Jan 20 for 72 Lacs<\/p>\n<p>Assessee has another disputed demand pending for Ay 2016-17 order passed in Dec 18<\/p>\n<p>The assessee wants to go for scheme for Ay 2012-13 and get refund adjusted with this demand and applied the same online in CPC and a application was given to AO in first week of March No confirmation of adjustment<br \/>\nof refund<\/p>\n<p>Is refund can be adjusted only with demand created first or with any demand<\/p>\n<p>whether first demand should be adjusted only then we can apply or we can apply and ask again the AO to adjust with refund Please guide<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The assessee order u\/s 147 rw143(3) for Ay 2012-13 was passed in Dec 19 and demand of Rs 82 lacwith interest( 72 Lac with out Interest created Further refund for Ay 2017-18 has been determined in Jan 20 for 72 Lacs Assessee has another disputed demand pending for Ay 2016-17 order passed in Dec 18 The assessee wants to go for scheme for Ay 2012-13 and get refund adjusted with this demand and applied the same online in CPC and a application was given to AO in first week of March No confirmation of adjustment of refund Is refund can be adjusted only with demand created first or with any demand whether first demand should be adjusted only then we can apply or we can apply and ask again the AO to adjust with refund Please guide<\/p>\n<p><a href=\"https:\/\/itatonline.org\/digest\/vishwas\/adjustment-of-refund\/\">read more<\/a><\/p>","protected":false},"comment_status":"open","ping_status":"closed","template":"","tags":[],"expertname":[6],"class_list":["post-11218","vishwas","type-vishwas","status-publish","hentry","expertname-dr-k-shivaram-sr-advocate"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/vishwas\/11218","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/vishwas"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/vishwas"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=11218"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=11218"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=11218"},{"taxonomy":"expertname","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/expertname?post=11218"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}