AO can withhold refund only after giving an intimation in writing to assessee: Bombay HC

INCOME TAX : As per section 245, Assessing Officer may in lieu of payment of refund, set off amount to be refunded or any part of that amount against sum, if any, remaining payable under Act by assessee to whom refund is due only after giving an intimation in writing to assessee of action that he proposes to take under this section

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