TMI Blog2014 (7) TMI 347X X X X Extracts X X X X X X X X Extracts X X X X ..... ssed in his hands if so as directed by the ITAT - Decided in favour of Assessee. - Writ Petition No. 1962 of 2012 - - - Dated:- 10-6-2014 - M. S. Sanklecha And G. S. Kulkarni,JJ. For the Petitioner : Mr. F. B. Andhyarujina, Mr. Sameer G. Dalal For the Respondent : Mr. Suresh Kumar ORDER 1. By this Petition, under Article 226 of the Constitution of India, the Petitioner seeks a writ of mandamus to the respondent-revenue to refund the excess tax paid alongwith interest thereon aggregating to ₹ 1.21 crores approximately. The Petitioner seeks refund in respect of Assessment years 1990-1991 to 1997-1998 and 2000-2001. 2. It is the case of the Petitioner that inspite of repeated requests the respondents-revenue are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section 68 of the Income Tax Act, 1961. The appeal of the petitioner was disposed of by ITAT deleting the addition made in the case of the petitoner because her husband Mr.S.M.Kandhar had agreed to pay the tax. In particular attention is invited to affidavit in reply dated 26.11.2012 filed by one Ms.Geeta Krishnan Income Tax Officer wherein it has been stated as follows: It will not be out of place here to reproduce the relevant portion of the decision of the Hon'ble ITAT vide ITA No.1658/Mum/99 dated 25.11.2003 on the appeal of the Revenue i.e.DCIT, Central Circle-14 Vs Bharati S.Khandhar wherein the following conditions were laid down while giving effect to the said order : After consideration of the matter we hold that the pl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would require examination of each ITAT orders and the consequence of it. 7. In this view of the matter, we dispose of this Petition with the following directions : (a) The respondent no.1 to consider application/representation for refund dated 12.6.2012 in the light of the various orders passed by the ITAT in case of the petitioner and her husband Mr.S.M.Kandhar for various assessment years; (b) To examine whether or not Mr.S.M.Kandhar has paid taxes on the peak amounts assessed in his hands if so as directed by the ITAT and ; (c) Before disposing of the application/representation dated 12.6.2012 the respondent no.1 will give a notice setting out the grounds on which he seeks to deny the claim for refund and ; (d) Thereafter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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