2002 (8) TMI 63

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..... The writ petitioner has made an application on June 21, 2001, under section 132B(3) of the Income-tax Act, 1961, before the Chief Commissioner of Income-tax, but the same has been kept pending in spite of repeated reminders. - When the application was filed on June 21, 2001, the application should have been disposed of forthwith and if any amount was due that should have been paid under such circ .....

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..... ssioner of Income-tax, respondent No. 2, but the same has been kept pending in spite of repeated reminders. In this connection, section 132B(3) of the Income-tax Act may be taken note of. The said section is set out hereinbelow. "132B. (3) Any assets or proceeds thereof which remain after the liabilities referred to in clause (i) of sub-section (1) are discharged shall be forthwith made over .....

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