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TMI Blog2006 (5) TMI 65X X X X Extracts X X X X X X X X Extracts X X X X ..... Income-tax after reconstructing the relevant record. If the Income-tax Department's record is not available for any reason, it cannot throw-up its hands. It shall have to reconstruct the same and deal with the claim made by the petitioners in the manner known to law. - W.P.(C) 402/1989 & 403/1989 - - - Dated:- 25-5-2006 - Judge(s) : T. S. THAKUR., SHIV NARAYAN DHINGRA. JUDGMENT The judgment of the court was delivered by T.S. Thakur J.-In these petitions for a writ of mandamus, the petitioners have prayed for a direction to the respondents including the Commissioner of Income-tax-X (Delhi) and the Tax Recovery Officer to render accounts in regard to the rent collected by them from the petitioners' tenant and to refund the amount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as outstanding against them, the respondents had taken coercive steps by way of attachment of the properties owned by the petitioners and the amount of compensation payable to them and recovered and adjusted the said amounts without any authority of law. A mandamus directing the respondents to render account for the amounts received by them and to refund the said amount has, therefore, been prayed for. When the writ petitions came up for hearing before us on December 1, 2005, we noticed that despite lapse of nearly 16 years, the respondents had not filed any counter affidavit. Mr. Jolly, counsel appearing for them however made a prayer for grant of some more time to enable the respondents to reconstruct the record which was not available ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner to show that any recoveries have been made by attachment of the rent payable by the tenants of property No. 4, Darshani Gate, Dehradun. Suffice it to say that the affidavit filed by the Commissioner totally denies the recovery of any amount from the petitioners and their entitlement to any refund as claimed. Mr. Manjani has filed a rejoinder to the affidavit filed by the Commissioner in which the petitioners have reiterated that the property was attached and the amount of compensation adjusted towards non-existent income-tax dues against the petitioners. The petitioners' grievance that such adjustment was wholly unjustified in the absence of any outstanding liability has been reiterated. We have heard Mr. Manjani, counsel fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... according to Mr. Manjani, be made to run from one office to the other collecting evidence regarding making of the attachment, recovery of the amount or attachment, etc. This would put the petitioners to grave and unavoidable hardship for no fault of theirs. We find considerable merit in the submission of Mr. Manjani. It is not a case where a citizen has come forward alleging that certain properties were attached and recoveries made without any basis whatsoever. The petitioners have given sufficient particulars and placed on record material which would prima facie show that the grievance is examinable. That being so, if the relevant record is not, for any reason, available with the respondent, the same shall have to be reconstructed for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order is served upon him. (iii) For purposes of reconstruction of the record, the petitioners shall furnish the requisite documents, that are available with them or within their control and power. (iv) The Commissioner shall be free to summon any requisite information considered relevant from the concerned quarters in which event, the concerned, shall be duly bound to co-operate and furnish such information. (v) Depending upon the view that the Commissioner may take, a final order which shall be speaking in nature shall be passed by him and communicated to the petitioners either granting or rejecting the prayer for refund. (vi) In case a refund is found due to the petitioners, the interest if any, payable in accordance with law on s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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