Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Calcutta HC: Income Tax Refund Cannot Be Withheld U/S 245 Without Established Liability
Update / Judgement Date
30 Nov 2025
Source
Author
Sakshi Bhardwaj — WCP Legal Desk
Reading Time
1 min read
The Calcutta High Court ruled that refunds cannot be withheld under Section 245 unless the tax department establishes the existence of real, pending tax liability.