Proceeding to Adjust Demand against Available Refunds without Considering Application u/s 220(6) of Income Tax Act is Arbitrary: Delhi HC [Read Order]

Proceeding to adjust demand against available refunds without considering application u/s 220(6) of Income Tax Act is arbitrary, rules Delhi HC

By Kalyani B. Nair - On April 4, 2024 3:21 pm - 2 mins read

Delhi High Court - Delhi HC - Income Tax Act - Income Tax - Income Tax Act Section 220(6) - Arbitrary tax refund adjustment - Taxscan

In a recent decision, the Delhi High Court observed that the proceeding to adjust demand against available refunds without considering application under Section 220(6) of the Income Tax Act, 1961 is arbitrary. The writ petitioner has approached this Court aggrieved by the adjustment of a disputed tax demand pertaining to Assessment Year 2018-2019 against refunds…

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