Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

1993 (7) TMI 72

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... h, son of Harnam Singh, has filed this petition under articles 226/227 of the Constitution of India for issuance of a writ in the nature of mandamus directing respondent No. 2, Income-tax Officer, to refund the amount of Rs. 57,527 along with interest thereon which, as stated, was illegally recovered from him out of F. D. R. No. 228 of 1981 for Rs. 82,300 with Punjab National Bank, Nakodar Branch. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ho was a non-resident Indian, it is stated, was never issued any notice of any kind at any stage whatsoever. Karnail Singh approached the Income-tax Officer by way of a representation letter dated February 22, 1990. He enquired the nature of demand and also requested that a copy of the order passed against him be supplied to him. His demand in the letter forwarded is said to have evoked no respons .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... th no result. The reminders given by Karnail Singh also likewise never received any attention on the part of the Income tax Commissioner. In the wake of the circumstances aforesaid, the petitioner approached this court for the relief as stated in the earlier part of this order. Notice of motion was issued in this case on October 21, 1991, and the case was adjourned to October 21, 1991. Counsel ap .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... , no reply has been filed in this case. Mr. Sawhney, counsel appearing for the respondent, requests for yet another opportunity to file the reply by still saying that the file is not traceable even now. In view of the repeated adjournments that have been given in this case as also in view of the fact that no return had been filed even though the case was ordered to be heard within six months, no .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... thus no option but to allow this petition and direct the respondents to refund the amount of Rs. 57,527, which was illegally recovered by attaching the F. D. R. of Karnail Singh. Since no justification has been pleaded by the respondents for the impugned action, they are directed to refund the amount with 15 per cent. interest. Let the refund be given to Karnail Singh or his attorney, Mohan Singh, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates