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2010 (12) TMI 1270

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..... of the petitioners. On earlier occasion, the petitioners had preferred W.P.(C) No.402/1989 and W.P.(C) No.403/1989. A Division Bench of this Court on 25th March, 2006 had disposed of the writ petitions by issuing number of directions which read as follows:- (i) The Commissioner of Income Tax-X (Delhi) shall treat the writ petitions filed by the petitioners as applications for refund of the amo .....

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..... r 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 such amount shall also be paid.? After the writ petitions were disposed of, the Income Tax Officer, Ward 28(4), New Delhi vide order at A .....

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..... e State of Uttrakhand can only bring it to the notice of the Income Tax Department whether any money was realized by the Tehsildar, Dehradun, at the relevant point of time. Unless there is an inquiry, it is difficult to hold that the amount was paid and this Court cannot issue a writ of mandamus directing the refund of the same along with interest. It is worth noting that under Section 246A(i) of .....

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..... f Income Tax of Uttrakhand and try to get documents, if any, with regard to the amount that was realized from the petitioners. We hope and trust that the appellate authority shall conduct a proper inquiry and make an effort to mitigate grievances of the petitioners as they have put forth with substantial force that the amount was recovered by way of attachment by the Tehsildar, Dehradun at the .....

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