TMI Blog2007 (9) TMI 32X X X X Extracts X X X X X X X X Extracts X X X X ..... the refund claimed by the Petitioner with interest for the assessment year 1989-1990. 2. The petitioner is an assessee under the Income Tax Act. The original assessment for the assessment year 1989-1990 was made on February 28,1992 on a total income of Rs.4,20,170/-, which was accepted except for the addition of Rs.3,96,000/-, which was alleged as unexplained amount under the head "Other sources," in which the respondent department has claimed that a search was conducted in 1988, based on seizure of a receipt of a demand draft for Rs.3,96,000/- obtained from Vijaya Bank, Triplicane Branch, Chennai on April 25,1988 in favour of M/s. S.M.S. Gardens, Coimbatore, the petitioner has explained that the said amount represented the sale procee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner has sent a representation dated July 20, 2004 calling upon the respondent to refund the amount of Rs.1,88,284.06 relating to the assessment year 1989-1990 with interest, for which also there was no reply from the respondent. The petitioner in his representation has mentioned that he is a senior citizen and inspite of his repeated representation, he has not received any reply or refund of the amount. 3. While things are such, the respondent sent the impugned communication dated July 23, 2007 alleging that the Tribunal did not set aside or cancel the original assessment and therefore the time limit prescribed under Section 153 (2A) of the Income Tax Act is not applicable for passing a fresh assessment order and called upon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Tribunal's order, the petitioner has made several representations in respect of refund of amount on various occasions as mentioned above, but the respondent has not given any reply. The petitioner has also approached the Income Tax Ombudsman, Chennai by a petition dated March 22, 2007 for redressing his grievance of non-payment of refund. After the intervention of the Ombudsman, the said request of the petitioner was met by the respondent. The respondent not even mentioned in their counter affidavit on what date the order of the Tribunal was received by them. It is alleged by the respondent that due to restructuring of jurisdiction and frequent change of incumbents, enquiry was not commenced immediately in this case. Except the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reasonable time. We are satisfied that in the facts and circumstances of the present case, the suo motu power under Section 84-C of the Act was not exercised by the Mamlatdar within a reasonable time. Accordingly, the appeal is allowed. The impugned orders are set aside. No costs." (ii) Ram Chand v. Union of India, [1994] 1 SCC 44 wherein in Para No.14, it was held thus:- "It is settled that in a statute where for exercise of power no time-limit is fixed, it has to be exercised within a time which can be held to be reasonable. This aspect of the matter can be examined in the light of second proviso to Article 31-A of the Constitution, which in clear and unambiguous terms prohibits making of any law which does not contain a provision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the lands belonging to the different cultivators, who held those lands within the ceiling limit for cultivation, were needed for public purpose, respondents should have taken steps for completion of the acquisition proceedings and payment of compensation at an early date. In the present cases, unless a justification is furnished on behalf of the respondents, can it be said that the statutory power of making an award under Section 11 has been exercised within a reasonable time from the date of the declaration under Section 6? Due to escalation in prices of land, more so in this area, during the preceding two decades, in reality, the market rate, on the date of the notification under Section 4(1) is a mere fraction, of the rate prevailin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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