Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2016 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (8) TMI 1367 - HC - Income TaxRefund to petitioner - demand of tax dues against “M/s. Girilal Mamchan & Company” as rightly been recovered from petitioner - writ of mandamus commanding respondents to refund along with interest - whether liability of tax of Amrish Kumar Jain has rightly been appropriated from the funds seized from petitioner and kept in P.D. A/c by Revenue? - Held that:- Recourse to Section 159 is thoroughly misconceived and illegal on the part of Revenue. Neither there existed any liability against deceased nor any liability was finalized after giving notice to the alleged legal heirs nor the amount which was seized in search and seizure operation under Section 132, otherwise could have been appropriated against the alleged dues of deceased Girilal Jain by referring to Section 159 as discussed above. In the present case, it is not the case of respondents that an assessment was made against (Late) Girilal Jain and from the assets of deceased which was received by his legal representatives, the demand has been satisfied. At no point of time any notice or opportunity was given to the petitioner or any of his brothers before finalizing the alleged liability of deceased after his death. In fact highhandedness on the part of respondents is writ large from the fact that they did not keep on informing petitioner or his legal brothers but petitioner has to collect correct information by approaching respondents under RTI Act and not otherwise. This clearly shows a hide and seek approach, patently erroneous and malicious in law, on the part of respondents in appropriating assets of petitioner in respect of certain dues which were not shown to be adjustable there against. It is a clear case of patent illegality, unauthorized appropriation, and unfair and unjust treatment made by the respondents to the petitioner in depriving him his huge amount which in law was refundable to him. The action on the part of respondents also comes within the ambit of patent abuse of process of law. Writ petition is allowed. The entire amount of petitioner which was appropriated by respondent is directed to be refunded with interest at the rate of 12% per annum from the date the amount was seized till repayment to petitioner. The order dated 17.08.2011 passed by CCIT upholding appropriation of ₹ 72,72,524/- is hereby set aside.
|