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TMI Blog2015 (5) TMI 313X X X X Extracts X X X X X X X X Extracts X X X X ..... NT I. P. Mukerji J.- Although initially it seemed that the writ application was completely meritless, it now appears that Ms. Sweta Ghatak, learned advocate for the petitioners, has been able to make out some substantial case in favour of the writ petitioners. For the assessment year 2010-11, the Income-tax Department claimed a sum of Rs. 50,42,410 as its dues from the writ petitioner. The asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ank of Baroda with which the writ petitioners were maintaining their account a sum of Rs. 50,42,410 in full satisfaction of its claim. Two questions are raised on behalf of the writ petitioners. The first is that during the pendency of the appeal and the stay application the sum of Rs. 50,42,410 was realised in great haste. The action was arbitrary. Reliance was placed on a Division Bench judgme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ending before the Commissioner of Income-tax (Appeals) for about four months. It cannot be said that the writ petitioner received coercive action from the Income-tax Department with suddenness. It is trite that execution or recovery has to be made with promptitude. If a decree holder or the Revenue in Income-tax cases sleeps over a demand there would be every likelihood of their being unable to re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... could not unilaterally adjust the amount due on refund against a tax demand without giving a notice to the assessee. This was so because there was no appeal from set off orders. Therefore, if an amount of Rs. 42,96,720 has been set off against the above Income-tax demand, by the Income-tax authorities without notice to the writ petitioners they have acted contrary to this Division Bench judgment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allegedly due. Affidavits were not invited as all the relevant papers were before the court, in my opinion. This writ application is disposed of by this order. As no affidavits were not invited the allegations, if any, contained in this writ petition are deemed not to be admitted. Certified photocopy of this order, if applied for, be supplied to the parties subject to compliance with all requi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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