PITHAMBARDAS DULICHAND Vs. UNION OF INDIA

JUDGEMENT

(1.) THE petitioners are aggrieved by the order dated January 24, 1996 (annexure C/3), passed by respondent No. 2--the Deputy Commissioner of Income-tax, Circle Khandwa, whereby the petitioners-assessees have been informed that the amount of refund found due to them for the assessment year 1991-92, vide order dated November 1, 1995, has been set off against the sum remaining payable by the petitioners towards the assessment for the assessment year 1982-83.

(2.) SECTION 245 of the Income-tax Act, 1961, provides for such a set-off. It thus reads as follows :

(3.) THIS court in Shiv Narain Shivhare v. Asst. CIT [1996] 222 ITR 620, has held (headnote) :