AO can’t adjust refund with outstanding demands of prior years without intimating assessee about it: HC

INCOME TAX: Where there was no intimation under section 245 was given to assessee before making an adjustment of refund for relevant assessment year 2019-20 against demand of tax outstanding for assessment years 2007-08 and 2008-09, impugned order was to be set aside

from www.taxmann.com Latest Case Laws https://www.taxmann.com/research/direct-tax-laws/top-story/101010000000314972/ao-can’t-adjust-refund-with-outstanding-demands-of-prior-years-without-intimating-assessee-about-it-hc.aspx