banner_ad

adjustment of demand of spouse from refund of assessee

This query is : Resolved 
Profile Image

Profile Image

(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.
Profile Image

CA Sanjeev Kr Jain

Profile Image

CA Sanjeev Kr Jain (Expert)
10 October 2009 no being both are diff assessee
Profile Image

C.A.Harish Singh

Profile Image

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.
Profile Image

Ratan Sharma

Profile Image

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.
Profile Image

CA Devanshi Gandhi (Ajani)

Profile Image

CA Devanshi Gandhi (Ajani) (Expert)
10 October 2009 agree with Ratan Sharma
Profile Image

C.A.Harish Singh

Profile Image

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


CCI Pro
Join CAclubindia WhatsApp Finance Community & stay updated with the latest TAX news, compliance alerts and important updates all in one place!


Similar Resolved Queries


loading


Unanswered Queries


banner

Trending Online Classes

view all classess

CCI Pro
Meet our CAclubindia PRO Members
Subscribe Now

Follow us
add to google news



Answer Query



Quick Links



Browse by Category




Latest Job Openings

View all
Company
Featured 28 May 2026
SEMI QUALIFIED/ CA DROPOUTS/ ARTICLES

T R SOOD & CO

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 15 May 2026
ARTICLE ASSISTANT, TRAINEE AND PAID ASSISTANT

YOGESH KAPOOR AND ASSOCIATES

New Delhi

B.Com

View Details
Company
01 May 2026
Chartered Accountant

Agrawal Jain & Co.

Raipur

CA

View Details
Company
22 May 2026
Sr. Financial Analyst - Consolidation

Search Synergy

Mumbai

CA

View Details
Company
12 May 2026
Accounts Executive

Nafa Group

Mumbai

B.Com

View Details
Company
23 May 2026
Account Executive

SMJ global advisors pvt ltd

New Delhi

B.Com

View Details
Company
19 May 2026
Fundraising Expert

MentorsWorld Ventures Private Limited

Ahmedabad

Others

View Details
Company
26 May 2026
Education Content Creator

Adyayam Education LLP

Bengaluru

CA Foundation

View Details