https://www.scconline.com/blog/post/2021/08/16/when-is-the-intimation-for-setting-off-of-refunds-against-tax-remaining-payable-under-s-245-income-tax-act-be-given-bom-hc-answers/
When is the intimation for setting off of refunds against tax remaining payable under S. 245, Income Tax Act, be given? Bom HC answers