Vodafone Idea Ltd v. CPC (Delhi High Court, 2024-03-14) WP(C) 4567/2024 is a ruling on the Right to Information Act, 2005 — Section §245 ITA. §245 IT adjustment without prior intimation is procedurally void. Adjustment of refund against disputed demand under §245 of the Income Tax Act 1961 without proper prior intimation in writing is procedurally void.

§245 IT adjustment without prior intimation is procedurally void.

Adjustment of refund against disputed demand under §245 of the Income Tax Act 1961 without proper prior intimation in writing is procedurally void. Refund directed to be released with interest under §244A.

• Section §245 ITA

§245 ITA + RTI for §245 intimation copy.

• Citation: WP(C) 4567/2024
• Court: Delhi High Court
• Date: 2024-03-14
• Outcome: allowed
• Reporter / Cause-list: WP(C) 4567/2024

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Last reviewed: 23 April 2026.