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TMI Blog2021 (1) TMI 891X X X X Extracts X X X X X X X X Extracts X X X X ..... t. Even if there is any lapse on the part of the assessee and the department wants to recover a particular amount, it cannot exert pressure or administer threats for the purpose of filling up of the Form DRC-03. Let Notice be issued to the respondents, returnable on 25th January 2021. The writ applicant No.2 shall appear in person before the authority concerned in response to the summons receiv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hall be carried out at the earliest. 2 The facts of this litigation are quite disturbing. Mr. Uchit Sheth, the learned counsel appearing for the writ applicants has taken the Court through the averments made in paras 11 to 18 made in the memorandum of the writ application. The learned counsel also invited our attention to the affidavit filed by one of the partners of the partnership firm, which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Form DRC-03. The department is expected to proceed in accordance with law. We take a very serious view of the matter, and therefore, we want a responsible officer of the department to file appropriate reply by the next date of hearing. 4 Let Notice be issued to the respondents, returnable on 25th January 2021. The writ applicant No.2 shall appear in person before the authority concern ..... X X X X Extracts X X X X X X X X Extracts X X X X
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