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Calcutta HC Quashes Income Tax Refund Adjustment as Stay Application Was Pending
Case Law Details
- Case Name
- Bothra Shipping Services Pvt. Ltd. Vs Union of India And Ors. (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 And Ors. (Calcutta High Court)
The Calcutta High Court considered a writ petition challenging the adjustment of the refund due for Assessment Year (AY) 2021-22 against the outstanding tax demand for AY 2023-24. The petitioner contended that the adjustment was made despite a stay application being pending before the Assessing Officer under Section 220(6) and an appeal pending before the Commissioner of Income Tax (Appeals) (CIT(A)). The issues before the Court included whether the Department could adjust a refund against a di...




