adjustment of demand of spouse from refund of assessee
This query is : Resolved
swati goyal
(Querist)
10 October 2009
x is spouse of y.
An income tax demand was raised against x in previous assessment year.
In current year Y has a refund .
Can Income tax Department set off the refund of Y against demand pending in case of x.
If yes under which circumstances and If y has not given his concent for set off of refund , Can IT department set off his refund.
x is spouse of y.
An income tax demand was raised against x in previous assessment year.
In current year Y has a refund .
Can Income tax Department set off the refund of Y against demand pending in case of x.
If yes under which circumstances and If y has not given his concent for set off of refund , Can IT department set off his refund.
CA Sanjeev Kr Jain
(Expert)
10 October 2009
no being both are diff assessee
C.A.Harish Singh
(Expert)
10 October 2009
there is no such provision for set off of demand of one assessee from refund of another assessee in any curcumtances irresseptive of fact what relation exists between both assessee.
Ratan Sharma
(Expert)
10 October 2009
Generally the A.O. make such adjustments where the assessees are close relatives. If the assessee requests and consented for such adjustment then it can be done by the A.O. But without his consent no such adjustment can be carried out.
10 October 2009
agree with Ratan Sharma
C.A.Harish Singh
(Expert)
10 October 2009
I dont agree with Ratan and Devanshi. A.O. does not have such type of power.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Tax on Amount transferred in HUF Account
- Nursery business
- Working on Gold wastage during Melting of old gold jewellery
- Condonation Request sec 119(2) b -Enhancement Limit of Leave Exemption prior to AY 2023
- GST REFUND ISSUE ON PURCHASE OF PLANT AND MACHINERY
- TDS on Dashcam rent and allied services
- GST input credit on commercial property
- Gift to nri relatives residing in usa
- Section 269ST applicability for capital introduced by partner to his partnership firm
- ETDS return q4 25-26
- GSTR-9C filing
- Royalty payments to the Mining Department for procurement of murum - GST input
- HOW TO ADJUST CREDIT NOTE AMOUNT ?
- Import Order Cancelled.
- WRONG GSTR7 ENTRIES ACCEPTED ERRONEOUSLY
- Expert Help Required for TDS Refund 100000 Through TRACES – AY 2022–23
- IMPORT PURCHASE ENTRY PASSED IN BOOKS OF ACCOUNT
- FAST DS 26 Undisclosed Foreign Asset Disclosure Scheme 2026
- Regime change
- Tally: Imported bank entries do not show up in manual reconciliation
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
