TMI Blog2023 (8) TMI 1342X X X X Extracts X X X X X X X X Extracts X X X X ..... recovering the amount in excess which was to be paid by the petitioner on or before 30.09.2021 recovering an amount in excess is unjustified. At the same time, since the amount of Rs. 7,15,678/- was only payable and was paid Rs. 9,32,536/- (Rs. 17,19,782 Rs. 7,87,246), the petitioner is liable to pay interest on Rs. 7,15,678/- at 10% at Rs. 71,568/-. The balance amount after appropriation of the aforesaid amount has to be refunded back to the petitioner. Writ petition is allowed by directing the respondents to refund a sum of Rs. 9,32,536/- as expeditiously as possible within a period of six (6) weeks from the date of receipt of a copy of this order. - THE HONOURABLE MR.JUSTICE C.SARAVANAN For the Petitioner : Mr.G.Vardini ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by 30.09.2021. However, the petitioner's bank account with Karnataka Bank Limited, KSN Adiga Smaraka Bhavana, Kadri Road, Mangalore, Karnataka bearing Account No.506250010045430 was attached by the Income Tax Authorities on 02.08.2021. 5. Under these circumstances, the Income Tax Department appears to have appropriated an amount of Rs. 93,25,336/- by encashing cheque Nos.244429 and 244428 for the following two amounts as detailed below:- i. Rs. 52,43,887/- ii. 45,04,699/- 6. Leaving a balance of Rs. 7,15,678/- the petitioner could not pay the balance amount of Rs. 7,15,678/- as the petitioner's bank account was attached by the Income Tax Department on 02.08.2021. 7. Since the balance amount was not appropriated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e dispute after the Vivad Se Vishwas Scheme came to be announced by the Finance Act, 2020. 13. Though the application filed by the petitioner in Form 1 on 22.01.2021 was accepted on 05.02.2021 by directing the petitioner to pay a sum of Rs. 1,00,41,044/- the part of the amount for a sum of Rs. 93,25,366/- was also recovered. 14. On the aforesaid date, the Income Tax Authority should have also collected the balance amount from the petitioner as the account had surplus of amount to meet out the liability under the Vivad Se Vishwas Scheme. The balance in excess was also appropriated on 30.10.2021 for a sum of Rs. 17,19,782/- vide Cheque No.244433. 15. Considering the fact that the petitioner's account was attached there is no just ..... X X X X Extracts X X X X X X X X Extracts X X X X
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