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2018 (10) TMI 868 - BOMBAY HIGH COURTAmounts in the hands of the Trusts as assessed to payment of taxes under the Income Tax Act, 1961 - Held that:- Once the two affidavits are taken on record and they categorically say that there are no assessments pending insofar as Respondent Nos.2,3 and 4 are concerned, no writ be issued. The Petitioners have their remedies and they can approach the Competent Court / Forum and seek directions to the Official Liquidator with regard to disbursement of the amounts. They can make this application after the Official Liquidator spells out his stand on oath before us. Surely the writ Petitioners cannot seek a mandamus insofar as these three Trusts are concerned. They are not holding any amounts much less public funds in that sense. All the more, therefore, we are not inclined to keep this Petition pending. It is disposed off in the light of the stand taken by the Income Tax Department (Respondent Nos. 1 and 5). As far as the reliefs against Respondent Nos.2,3 and 4 are concerned, in terms of the statements made on oath by the Official Liquidator, liberty is reserved to the Petitioners to adopt appropriate proceedings and before Competent Forum / Court. Writ Petition is disposed off in the above terms.
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