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Income Tax Refund Adjustment Barred When Tax Demand Stayed U/s. 220(6): Calcutta HC
Case Law Details
- Case Name
- Little More Engineering Private Limited Vs Union of India & Ors (Calcutta High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2013-14
- Courts
- All High Courts, Calcutta High Court
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Litle More Engineering Private Limited Vs Union of India & Ors (Calcutta High Court)
The Calcutta High Court examined a writ petition challenging the action of the revenue authorities in adjusting refund amounts due to the petitioner for the assessment year 2024–25 against an outstanding tax demand relating to the assessment year 2013–14. The earlier demand arose from an assessment order dated March 11, 2016 passed under Section 143(3) of the Income Tax Act, 1961. The petitioner had filed an appeal against that order before the Commissioner of Income Tax (Appeals) and, during the pende...






