Revenue Can’t Adjust Income Tax Refunds against Stayed Demand: Delhi HC

Nokia Solutions And Networks India Pvt Ltd Vs JCIT (Delhi High Court) Delhi High Court held that revenue/ department is not entitled to adjust the refunds granted to the petitioner against demand of tax that is stayed. Accordingly, department is directed to refund the amount due to the petitioner. Facts- The petitioner has filed the present petition, impugning an order dated 07.08.2019, whereby the outstanding demand in respect of the assessment year (AY) 2015-16, had been recovered by adjusting the refund payable to the petitioner for the AY 2008-09. Notably, the question that falls for consi...