Income Tax refund cannot be adjusted without prior intimation

Greatship (India) Limited Vs ACIT (Bombay High Court)

Section 245 of Income Tax Act, 1961 envisages that when a refund is found to be due to any person under any of the provisions of the Act, the Revenue can set off/adjust the amount to be refunded or any part of that amount, against the sum which remains payable under the Act, 1961 by the person to whom the refund is due, after giving an intimation in writing to such person of the action proposed to be taken under this section.

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