HONOURABLE SRI JUSTICE P.SAM KOSHY AND HON’BLE SRI JUSTICE SUDDALA CHALAPATHI RAO WRIT PETITION NO.35831 OF 2024 ORDER: (per Hon’ble Sri Justice Suddala Chalapathi Rao)

The above writ petition is filed challenging the Adjustment Order/Intimation, dated 05.11.2024 passed by the 3^rd respondent under the Income Tax Act, 1961 (for short, ‘the Act’) for the assessment year 2024-25 vide DIN No.CPC/2425/G23/517287961, wherein the 3^rd respondent without there being any issuance of valid notice under Section 245 of the Act adjusting the refund without following the directions of the respondent No.2, as contrary to the provisions of the Act and gross violation of the principles of natural justice and consequently quash the same.

2. Heard Mr.Dundu Manmohan, learned counsel appearing for petitioner and Ms. B.Sapna Reddy, learned Senior Standing Counsel for Income Tax Department for respondents and we have gone through the record and also submissions of the parties on either side. 3. Learned counsel for the petitioner submits that for the Assessment Year 2022-23, the Assessment Order, dated 19.03.2024 was passed by the 4th respondent making a high-pitched addition of Rs.3,43,51,753/-, without pro