9911796707
TMI Blog2006 (5) TMI 65X X X X Extracts X X X X X X X X Extracts X X X X ..... r with the amount of compensation received from the Special Land Acquisition Officer at Dehradun. The petitioners' case as set out in the writ petition is that although no arrears on account of income-tax or wealth-tax dues were outstanding against them, yet the Tax Recovery Officer at New Delhi had got the properties of the petitioners at Dehradun attached for recovery of amounts allegedly due from the petitioners. It is further alleged that the Department had even forced the Land Acquisition Officer at Dehradun to remit the amount of compensation due to the petitioners in connection with the acquisition of their properties for adjustment towards the alleged tax dues outstanding against the petitioners. The petitions go on to state that s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ffidavit indicating whether recoveries had been made from the petitioners as alleged and if so, whether there was any refund due to them. Mr. Jolly was accordingly granted two months time finally to file an affidavit and to secure the relevant record failing which orders for personal appearance of the officers concerned were to be passed by this court. On February 17, 2006, when the matter came up again, Mr. Jolly pointed out that despite efforts, the relevant record could not be traced out and that some more time could be granted to file counter affidavits. That prayer was also allowed and Mr. Jolly directed to file counter affidavits on or before the March 27, 2006, failing which the jurisdictional Commissioner of Income-tax was to remai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Jolly counsel appearing for the respondents. The essence of the controversy in the two petitions is that recoveries have been made by the Income-tax Department from the petitioners by attachment of their properties at Dehradun and also by taking over the amount of compensation payable to the petitioners from the Collector, Land Acquisition, Dehradun. The petitioners insist that these recoveries were made without any basis for there were no dues outstanding against them to justify such recoveries. There is a considerable difficulty in verifying the correctness of this assertion of the petitioners. Mr. Manjani has drawn our attention to certain documents placed on record by him along with the petitions in support of his submission that the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the petitioners. Just because 30 years or so have rolled by since the attachment and recoveries were made does not mean that the Income-tax Department can put the citizens to the ordeal of proving the recoveries or the method adopted for making the same. Mr. Jolly, however, argued that the details given by the petitioners are sketchy and do not present a complete picture and in any case, do not show that any actual recoveries were made. We do not propose to express any opinion on that aspect for the present. All that we need say is that it is a matter that needs to be examined by the Commissioner of Income-tax after reconstructing the relevant record. If the Income-tax Department's record is not available for any reason, it cannot thro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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