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2004 (1) TMI 62 - HC - Income TaxWrit petition has been filed for a writ of certiorari to quash the impugned notice under section 226(3) - petitioner has also prayed for a mandamus directing respondent No. 1 to refund the amount recovered under the notice under section 226(3) with interest. The petitioner has also prayed for a direction to respondent No. 1 to refund Rs. 75,000 deposited by the petitioner with interest and has also prayed that respondent No.3 be directed to decide the appeal of the petitioner on merits expeditiously - Merely because the Tribunal has remanded the matter to the Commissioner of Income-tax (Appeals) it does not follow that the assessment order dated March 15, 2000, has revived. Consequently, the impugned notice under section 226(3) of the Income-tax Act was wholly illegal as there was no valid demand against the petitioner – Held that assessee is entitled to refund the amount recovered under the notice under section 226(3) with interest
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