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Refund Cannot Be Adjusted Against Disputed Demand Pending Appeal & Stay Application: Calcutta HC
Case Law Details
- Case Name
- Bothra Shipping Services Pvt.Ltd. Vs Union of India (Calcutta High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Calcutta High Court
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Bothra Shipping Services Pvt. Ltd. Vs Union of India (Calcutta High Court)
The petitioner challenged the adjustment of its income tax refund for Assessment Year (AY) 2021-22 against an outstanding demand relating to AY 2023-24. The principal grievance was that the adjustment had been made even though a Stay Application under Section 220(6) before the Assessing Officer and an appeal before the Commissioner of Income Tax (Appeals) [CIT(A)] for AY 2023-24 were still pending.
The petitioner contended that the refund due for AY 2021-22 had already been determined and had become payable. However, th...
