Income Tax Refund Set-Off without prior intimation to Assessee is invalid

HIGH COURT OF KARNATAKA Jeans Knit (P.) Ltd. versus Deputy Commissioner of Income-tax Writ Petition Nos. 2508-2509 of 2013 (T-IT) FEBRUARY 13, 2013 ORDER 1. In these writ petitions the petitioner has prayed for a writ in the nature of certiorari to quash the order dated 22.11.2012 and 19.10.2012 vide Annexures-A and A1 passed by respondent no.1. 2. Petitioner company is an export oriented unit. For the assessment year 2007-2008 petitioner company filed returns of income claiming deduction under Section 10(B) of the Income Tax Act. On 30.12.2010 the first respondent passed an ...