Find
The law permits set-off only after written intimation of the proposed action. If your refund was adjusted without an intimation, you can ask for it to be reversed if the demand was wrong.
ITR
Refund adjusted without any prior intimation
Updated . Every paid answer is checked by a CA. Free AI answers are labelled until a CA verifies them.
Provisions
Sec 245, Income-tax Act 1961 (now Sec 438, Income-tax Act 2025); Sec 154, Income-tax Act 1961 (now Sec 287, Income-tax Act 2025); CBDT Instruction F.No. DIT(S-III)/CPC/2012-13 dated 27 November 2012
Analysis
First check your registered email and the e-Proceedings and Worklist tabs, because intimations often go to an old email. If none was sent, raise a grievance on the portal citing the absence of intimation. If the demand itself was wrong, ask the officer to rectify it so the adjusted amount is refunded with interest. Example: ₹11,000 adjusted against a demand that was already paid; once rectified, the ₹11,000 should come back.
Close
- Check email, e-Proceedings and Worklist for any intimation
- Download the refund adjustment details from the refund status page
- If there was no intimation, raise a grievance on the portal
- If the demand was wrong, apply for rectification to the officer
- Track the refund of the adjusted amount
Connect now
A Savvy replies in minutes.
Fixed price before you pay. Your Savvy is paid only after you accept the work.
General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.