TMI Blog1997 (8) TMI 41X X X X Extracts X X X X X X X X Extracts X X X X ..... on May 16, 1997, in the above miscellaneous petition : "In this view of the matter, I allow this petition in part. The impugned order dated April 30, 1996, passed by the learned Additional Chief Judicial Magistrate (Railways), Jodhpur, is modified to this extent that a sum of Rs. 3,34,000 be refunded to the respondent No. 2 on the conditions specified in the said order and the remaining amount be handed over to the petitioner---Department provided it submits an undertaking that the assessment of the amount in question shall be completed within a period of three months from today and after assessment, if any sum deserved to be refunded to the respondent No. 2, the same shall be refunded to him without any delay." In the petition it is s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tment is faced with a stupendous task of making complete detailed and deep inquiries/investigation into the income of the assessee in respect of the above block years. The bona fides of the Department are clear from the resume of the proceedings taken in this respect. If the petitioner is not allowed to avail of the statutory period of one year to complete the assessment of such a nature, he may be allowed an extension of six months for completing the above assessment. Learned counsel for the non-petitioner has very vehemently opposed the prayer of the petitioner. It was contended that if the petitioner thinks that he is legally entitled to complete the above assessment within one year as contended, this application is liable to be dismis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion for this reason. I have considered the rival contentions. Since the assessment is to be made in respect of the block years as stated above, the Department is obliged to make vigorous and deep inquiries regarding the income of non-petitioner No. 2. The burden of the Department increased by the total denial made by the assessee. Learned counsel for the non-petitioner has shown me the record showing the bona fides of the Department to complete the assessment as early as possible. Looking to the magnitude of the inquiry to be made in respect of the income of the assessee non-petitioner, I am inclined to extend the time for three months. However, it is made clear that this order will not prejudice the right of the assessee non-petitioner i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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