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Section 245 of the Income Tax Act empowers the Income tax department to adjust any amount of refund due to the assessee with any previous outstanding tax liability. However, this power can only be exercised after issuing of notice u/s 245 to the assessee by providing an opportunity of being heard within 30 days of the issuance of notice and then the current refund may or may not be adjusted with an outstanding demand if any.

Essential Conditions for Adjusting Under Section 245
Only proper income tax authorities have the power to issue a notice under sec. 245:

Only the following income tax authorities have the power to issue a notice under section 245

Assessing Officer.
Commissioner or Deputy Commissioner of Appeals.
Principal Chief Commissioner or Chief Commissioner of Income Tax.
Principal Commissioner or Commissioner of Income Tax.
There must be Outstanding Demand Payable: The refund due can be adjusted only with any outstanding demand of the assessee himself. In other words, a refund cannot be adjusted with the outstanding demand of a third person or any deceased relative.

Taxpayers must be given an opportunity of being heard: The assessing officer should give a period of 30 days after the issuance of notice to the taxpayers an opportunity of being heard whether the current refund may or may not be adjusted with an outstanding demand if any.