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+{{htmlmetatags>metatag-keywords=(§245 ITA, refund adjustment, Vodafone Idea, income tax)
+metatag-description=(§245 IT adjustment without prior intimation is procedurally void.)
+metatag-title=(Vodafone Idea Ltd v. CPC — 2024 — RTI case law)}}
+====== Vodafone Idea Ltd v. CPC ======
+**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.
+===== Holding =====
+§245 IT adjustment without prior intimation is procedurally void.
+===== Ratio =====
+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(s) applied =====
+  * Section §245 ITA
+===== Practitioner takeaway =====
+§245 ITA + RTI for §245 intimation copy.
+===== Citation =====
+  * **Citation:** WP(C) 4567/2024
+  * **Court:** Delhi High Court
+  * **Date:** 2024-03-14
+  * **Outcome:** allowed
+  * **Reporter / Cause-list:** WP(C) 4567/2024
+===== Related =====
+  * [[:cases:search|RTI Case-Law Search — full corpus]]
+  * [[:pio-faa-knowledge-base|PIO/FAA Knowledge Base]]
+  * [[:pio-supreme-court-rulings|10 landmark Supreme Court RTI rulings]]
+  * [[:pio-high-court-rulings|High Court RTI rulings]]
+  * [[:landmark-cic-decisions|Landmark CIC decisions]]
+  * [[:act|RTI Act, 2005 — full text]]
+//Last reviewed: 23 April 2026.// {{tag>rti case-law cases hc-del 2024}}

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