Section 245 of the income tax Act, 1961 — Refund — There was a breach of the requirement under section 245 as assessee's letter written almost one and a half years prior to adjustment of refund, claiming refund and also mentioning no objection about adjustment against earlier dues could not be made basis for adjustment; since no prior notice was issued to the assessee before adjusting the refund — Tata Communications Ltd. vs. Deputy Commissioner of income tax [2019] 311 CTR (Bombay) 407