Court: Bombay High Court
CORAM: Abhay Ahuja J, Sunil P. Deshmukh J
SECTION(S): 245 of the Income Tax Act
GENRE: Domestic Tax
COUNSEL: Atul Jasani, Harsh Kapadia, J.D. Mistri, Suresh Kumar
DATE: April 6, 2021 (Date of pronouncement)
DATE: April 24, 2021 (Date of publication)
A.Y.: 2019-20
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Section 245 Adjustment of Refund: The Dept has not complied with the requirements of s. 245 of the Act. It is difficult to appreciate the stand of the Dept that the order passed by the high court would not cover/operate over the matters and orders passed by the ITAT, Union of India being not a party to the matter. Such a justification from and the approach of, the authorities is difficult to be approved of which is not in fitness of stature, especially of the state department, which is supposed to act like a model litigant (All imp judgements on s. 245 referred).
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