Non-Issue of Intimation u/s 245 of Income Tax Act: Delhi High Court allows 20% Adjustment of Refund against Income Tax Demand [Read Order]

By Manu Sharma - On June 3, 2023 10:24 am - 2 mins read

Non-Issue of Intimation - Income Tax - Act Delhi High Court - Refund against Income Tax Demand -Income Tax Demand - taxscan

In a recent ruling, a Division bench of the Delhi High Court has directed the adjustment of a refund against an income tax demand. The petitioner in the case, Infres Methodex Private Limited, raised contended that the respondents, namely the Assistant Commissioner of Income Tax, Circle 12(1) Delhi, and others, adjusted a refund of Rs….

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