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2018 (9) TMI 355 - HC - Income TaxRecovery of tax - whether the third respondent Assessment Officer was entitled to recover the entire tax which was assessed by him immediately after the order passed by him is confirmed by the Commissioner of Income Tax (Appeals) without waiting for appeal period which is statutorily provided under the Act as contemplated in Section 253 (3) of the said Act? - Held that:- In this proceedings the learned counsel appearing for the respondent Nos.1 to 3 tried to substantiate the act of the third respondent in relying upon Section 225 of the Act and other relevant provisions which are coming under Chapter 17(d) in support of the action of third respondent Income Tax officer in recovery of the tax assessed. This Court is of the opinion that the respondents have miserably failed to substantiate the illegal act committed by the third respondent in high handedly recovering the assessed amount. Despite the fact that statutorily he is prevented from doing so which is fortified by several judgments of various High Courts and Hon’ble Apex Court. Pathetic incompetence of the officer either in understanding the legal provisions which is borne out from the book or in understanding the judgment, which governs the law with reference to the manner of recovery. The conduct of third respondent is nothing but causing harassment to assessee. In that view of the matter this Court finds the amount of ₹ 15,82,41,007/- which is recovered by third respondent is in excess of his right in the fact situation, also in the light of the judgment referred to supra as could be seen from Annexure-A, the same is ordered to be refunded within one week from the date of receipt of copy of this order.
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