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.














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.



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