TMI Blog2007 (4) TMI 132X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner has tendered draft amendments to the petition. The same is taken on record and marked exhibit "X" for identification. Leave granted. The amendment to be carried out on or before April 4, 2007. 2 Heard, learned senior counsel for the petitioner and learned counsel for the respondents. Respondent No. 2 is present in person in this court. We have perused the factual details which discloses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urt. 4 On March 23, 2007, itself, without even affording an opportunity of hearing or even an opportunity to reply the said show-cause notice, hurriedly an order was passed on March 23, 2007, under sections 201 and 201(1A) of the Income-tax Act, 1961, for the assessment year 2007-08 and it was served at 12.30 p.m. demanding amount of Rs. 29,42,56,264. On March 27, 2007, was a bank holiday on w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 ITR 158 has also not been followed which warrants an action under the provisions of the Contempt of Courts Act considering our past experience that the consistent approach of the Revenue is not to follow the law laid down by this court. 7 Learned senior counsel for the petitioner points out that in the present case appeal period will be over by April fl, 2007. 8 In the instant case, with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ered, totally, ignoring the above-mentioned two judgments of this court. 11 Under the aforesaid facts and circumstances, we are constrained to direct respondent No. 2 to bring back the said sum of Rs. 29,42,56,264 and the same shall be deposited with the Registrar General of this court, latest by April 4, 2007. 12 The concerned Joint Commissioner Mr. J. R. Dahad, respondent No. 2 herein, i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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