{"id":268159,"date":"2022-06-09T14:00:01","date_gmt":"2022-06-09T08:30:01","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=268159"},"modified":"2022-06-14T17:10:15","modified_gmt":"2022-06-14T11:40:15","slug":"delhi-hc-refund-can-not-be-adjusted-while-appeal-to-earlier-challenge-to-assessment-is-pending","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2022\/06\/09\/delhi-hc-refund-can-not-be-adjusted-while-appeal-to-earlier-challenge-to-assessment-is-pending\/","title":{"rendered":"Delhi HC| Refund cannot be adjusted while appeal to earlier challenge to assessment is pending"},"content":{"rendered":"<p style=\"text-align: justify;\"><b><span data-contrast=\"auto\">Delhi High Court: <\/span><\/b><span data-contrast=\"auto\">A Division\u00a0 Bench of Manmohan and Manmeet Pritam Singh Arora JJ. disposed the petition and directed the respondents to refund to the petitioner the amount adjusted in excess of 10% of the disputed tax demands for the Assessment Year 2017-18.<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><strong>FACTUAL BACKGROUND\u00a0<\/strong><\/p>\n<p style=\"text-align: justify;\"><span data-contrast=\"auto\">The petitioners herein were seeking refund of Rs. 1,52,240\/- which was recovered in excess of 10% of the total disputed tax demand for the Assessment Year 2017-18 against the refunds due for the Assessment Year 2020-21.<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span data-contrast=\"auto\">An appeal was pending against the first case and a stay order was granted in favor of the petitioner and. It was alleged that the amount was recovered despite the stay order. However, the stay order had expired and the application for renewal was pending.\u00a0<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span data-contrast=\"auto\">Arguments were also made on the notice under Section 245 of the Income Tax Act, 1961 being issued to the petitioner, which is a mandatory requirement before adjusting any refund due.\u00a0<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\"><strong>DECISION AND OBSERVATION\u00a0<\/strong><\/p>\n<p style=\"text-align: justify;\"><span data-contrast=\"auto\">The Bench of Manmohan Singh, J. and Manmeet Pritam Singh Arora, J.\u00a0 took the view that the restrictive stay order issued by the Respondents granting stay to the petitioner only till a specific date was in violation of the directions of the Central Board of Direct Taxes as well as previous orders of this Court, categorically holding that the Assessing Officer must grant stay till the disposal of the first appeal.[<strong><span style=\"color: #800000;\">Kshiprajatana v. Asst. Commissioner of Income Tax Circle 61(3),\u00a0 <\/span><\/strong><\/span><strong><span style=\"color: #800000;\"><a style=\"color: #800000;\" href=\"http:\/\/www.scconline.com\/DocumentLink\/h37307u1\">2022 SCC OnLine Del 1528<\/a><\/span><\/strong><span data-contrast=\"auto\"><strong><span style=\"color: #800000;\">, decided on 20-5-2022<\/span><\/strong>]<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<hr \/>\n<p style=\"text-align: justify;\"><b><span data-contrast=\"auto\">Appearances:<\/span><\/b><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span data-contrast=\"auto\">For petitioners: Mr Vikram Kakkar<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span data-contrast=\"auto\">For respondent: Mr Kunal Sharma with Ms Zehra Khan and Mr Shray Nargotra<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\"><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Delhi High Court: A Division\u00a0 Bench of Manmohan and Manmeet Pritam Singh Arora JJ. disposed the petition and directed the respondents to <\/p>\n","protected":false},"author":121,"featured_media":268157,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,10],"tags":[46988,2543,2592,2532,31948,2621],"class_list":["post-268159","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-highcourts","tag-assessment-year","tag-Delhi_High_Court","tag-Income_Tax","tag-Refund","tag-set-off","tag-Tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Delhi HC| Refund cannot be adjusted while appeal to earlier challenge to assessment is pending | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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In most of the cases, verification must have been done. However, some queries have been received from the departmental officials and tax payers and hence firther guidelines are being given in\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"AAR","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":226892,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/03\/12\/cestat-refund-of-service-tax-allowed-where-assessee-paid-the-same-under-erroneous-self-assessment\/","url_meta":{"origin":268159,"position":4},"title":"CESTAT | Refund of Service Tax allowed where assessee paid the same under erroneous self-assessment","author":"Bhumika Indulia","date":"March 12, 2020","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): A Coram of P.K. Choudhary (Judicial Member) and P. Anjani Kumar (Technical Member), rejected an appeal filed in connection of claiming refund of Service Tax. The assessee had erroneously paid the Service Tax, with the introduction of separate services under the category\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":365794,"url":"https:\/\/www.scconline.com\/blog\/post\/2025\/11\/05\/latest-cases-on-income-tax-laws-itr-2\/","url_meta":{"origin":268159,"position":5},"title":"Cases Reported in ITR | Latest Cases on Income Tax Laws","author":"Shikha","date":"November 5, 2025","format":false,"excerpt":"Explore the latest cases reported in SCC\u2019s Income Tax Reports (ITR) Volume on Appeal, Refund, Assessment, Revision, Business expenditure, Recovery of Tax, Revision, Capital or Revenue receipt, Search and Seizure, Benami Transactions and much more.","rel":"","context":"In &quot;Cases Reported&quot;","block_context":{"text":"Cases Reported","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casesreported\/"},"img":{"alt_text":"Latest Cases on Income Tax Laws","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/11\/tax-27.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/11\/tax-27.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/11\/tax-27.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/11\/tax-27.webp?resize=700%2C400&ssl=1 2x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/268159","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/121"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=268159"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/268159\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/268157"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=268159"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=268159"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=268159"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}