TMI Blog2020 (3) TMI 133X X X X Extracts X X X X X X X X Extracts X X X X ..... respondents being statutory authorities, need to practice fairness while dealing with a citizen and that, the unilateral recovery by way of appropriation falls short of fairness standards which the respondents are expected to maintain. This writ petition succeeds in part; that part of the impugned which appropriated a portion of refundable amount having been set at naught, the other part has b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e for the respondents resists the writ petition making submission in justification of the impugned order. 3. Having heard the learned counsel for the parties and having perused the petition papers, this Court grants limited reprieve to the petitioner because: a) there is force in the contention of the petitioner s counsel that the appropriation of money being a mode of recovery of dues unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en due does not come to the rescue of the Revenue; existence of power is one thing and its exercise is another; the existence per se does not justify the exercise; no case is made out for excluding an opportunity of hearing to the Assessee before making the impugned order. In the above circumstances, this writ petition succeeds in part; that part of the impugned which appropriated a portion of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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