adjustment of demand of spouse from refund of assessee
This query is : Resolved
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.
10 October 2009
no being both are diff assessee
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.
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
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
- STCG....................................................
- Section 54F - Exemption on LTCG in 2026 for HP purchased in 2023
- Treatment of Pension ?annuity returns on PMVY
- AMOUNT RECEIVED UNDER COMPULOSRY ACQUISITION OF AGRICULTURAL LAND
- TAN for Partnership
- Last year TDS Claim
- Long Term Service award taxability in hands of company
- Loan by Partnership Firm
- AY 26-27 ITR-4 FILING U/S 44-ADA
- Plot of land. Cost of Acquisition
- Gst invoice numbering and delivery challan numbering
- Standard Deduction claim for EPFO Pension and ICICI Prudential Life Annuity
- Small dealers gst returns filing
- Sales amount in Gstr1
- CG after sale of flat
- E Commerce GSTR1 & 3B how to file
- Nomination of Bank for refund in itr 2
- GST Cancellation without jurisdiction
- Legal Opinion on Registrar's Refusal to Investigate a Society for Non-Renewal and Non-Compliance
- GST Refund_RFD-01
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
