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Issues involved: Refund of amount recovered in an illegal manner by Income Tax Department, appeal u/s 246A(i) of the Income Tax Act, 1961, obligation of respondents to refund the amount.
Refund of Amount: The petitioners had earlier filed writ petitions which were disposed of with directions for the Commissioner of Income Tax-X (Delhi) to treat them as refund applications. The Income Tax Officer rejected the claim, leading to the current petition. The petitioners argued that the amount was recovered illegally by the Tehsildar of Dehradun at the instance of the Income Tax Department. The Court noted that an appeal u/s 246A(i) of the Income Tax Act is provided for such cases, and directed the petitioners to file an appeal with the Commissioner of Income Tax (Appeals) within six weeks. The appellate authority was instructed to conduct a proper inquiry and communicate with the concerned authorities to gather relevant documents. Obligation to Refund: The Court emphasized that without a proper inquiry, it cannot mandate the refund of the amount along with interest. It was highlighted that under Section 246A(i) of the Income Tax Act, an appeal is the appropriate course of action for orders passed under Section 237. The Court directed the petitioners to file additional documents before the appellate authority and instructed the authority to dispose of the appeal on merits within six months. The respondent's counsel agreed that efforts would be made to obtain relevant documents from the Commissioner of Income Tax of Uttrakhand to assist in the inquiry process. Conclusion: The writ petition was disposed of with the aforementioned directions, and no costs were awarded. The Court expressed hope that the appellate authority would address the grievances of the petitioners effectively, considering the circumstances surrounding the recovery of the amount.
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