Delhi High Court
Anil Kumar Jain vs The Assistant Commissioner Of ... on 8 October, 2021
$~24 (2021)
* IN THE HIGH COURT OF DELHI AT NEW DELHI
% Date of decision: 08.10.2021
+ W.P.(C) 11045/2021
ANIL KUMAR JAIN ..... Petitioner
Through; Mr. Rajat Navet, Advocate.
versus
THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE
38(1) & ANR. ..... Respondents
Through: Mr. Sanjay Kumar with Ms. Easha
Kadiyan, Advocates.
CORAM:
HON'BLE MR. JUSTICE RAJIV SHAKDHER
HON'BLE MR. JUSTICE TALWANT SINGH
RAJIV SHAKDHER, J.: (ORAL)
[Physical Court Hearing]
1. This matter has been received on transfer.
2. With the consent of parties, the writ petition is taken up for hearing
and final disposal, at this stage itself.
3. In effect, the petitioner is aggrieved by the failure of the
respondents/revenue in not refunding Rs. 3,09,520/-, which, according to
him, has been retained illegally, after adjusting the tax and penalty due, out
of the money seized by them i.e., Rs. 1,13,50,000/-.
3.1 The petitioner also seeks interest on the aforementioned retained
amount.
3.2 The prayer made in the writ petition is, broadly, on the same lines..
W.P.(C) 11045/2021 Page 1 of 3
Signature Not Verified
Digitally Signed
By:HARIOM
Signing Date:14.10.2021
16:02:13
4. Mr. Sanjay Kumar, who appears on advance notice on behalf of the
respondents/revenue, says that, the petitioner, ordinarily, should have moved
an application for rectification under Section 154 of the Income Tax Act,
1961 but having regard to the fact that, several years have passed since the
adjustment was made, the best course would be to remit the matter to the
Assessing Officer (AO) with a direction to pass a speaking order, qua the
grievances articulated by the petitioner in the writ petition.
4.1. In our view, given the circumstances obtaining in the case, that,
indeed, would be the best way forward.
5. Accordingly, the writ petition is disposed of with the following
directions:-
(i) The writ petition will be treated as the petitioner's
representation/application.
(ii) The AO, after hearing the petitioner and/or his authorised
representative, will pass a speaking order. This exercise will be completed
by the AO at the earliest, though not later than 6 weeks from the date of the
receipt of a copy of this order.
(iii) The petitioner will file a copy of the writ petition along with the
annexures appended herein, with the AO.
(iv) The AO will issue a prior written notice to the petitioner, indicating
the date and time for hearing. The AO will have the discretion to hear the
petitioner and/or his authorised representative, via video-conferencing
mechanism.
5.1. In case, the order passed by the AO is adverse to the interest of the
petitioner, he will have the liberty to take recourse to an appropriate remedy,
albeit, as per law.
W.P.(C) 11045/2021 Page 2 of 3
Signature Not Verified
Digitally Signed
By:HARIOM
Signing Date:14.10.2021
16:02:13
6. Parties will act on the digitally signed copy of this order.
7. The case papers shall stand consigned to record.
RAJIV SHAKDHER, J.
TALWANT SINGH, J.
OCTOBER 8, 2021/nk
Click here to check corrigendum, if any
Signature Not Verified
Digitally Signed
By:HARIOM
Signing Date:14.10.2021
16:02:13
