This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Income Tax Refund adjusted without Section 245 notice: HC directs issue of refund
Case Law Details
- Case Name
- Syed Habeebur Rehman Vs DCIT Circle 28(1) & Ors. (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2010-11
- Courts
- All High Courts, Delhi High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
Syed Habeebur Rehman Vs DCIT Circle 28(1) & Ors. (Delhi High Court)
Background: Syed Habeebur Rehman filed a writ petition seeking a refund of approximately Rs. 46 lakhs for the assessment years 2010-11 and 2014-15. The petitioner claimed that the refund had been adjusted against the demand raised for the assessment year 2015-16 without issuing a notice under Section 245 of the Income Tax Act, 1961.
Court Proceedings:
The court, in an order dated 05.07.2023, directed the petitioner to file a formal application for stay before the Assessing Officer (AO) within one week. Th...
