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…
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Refund Cannot Be Withheld Under Section 245 Unless Department Establishes Outstanding Tax Liability: Calcutta HC
Update / Judgement Date
30 Nov 2025
Source
Author
Sakshi Bhardwaj — WCP Legal Desk
Reading Time
1 min read
Income Tax
Calcutta High Court rules that tax refunds cannot be withheld under Section 245 unless the Income Tax Department demonstrates an actual pending tax liability. Arbitrary withholding is impermissible.
