1986 (3) TMI 15

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..... officer has acted in a manner not warranted by the statutory provision, viz., section 245 of the Income-tax Act. Section 245, in our opinion, does not permit any construction other than the one taken by the lower court and, in our opinion, the concession made by Mr. Devadhar before the single judge was absolutely in accordance with the statutory provision. The intimation given in the assessment or .....

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..... a direction for deposit of the amount in court and certain time within which the requirement of section 245 could have been complied with. However, Tax Benches and other judges dealing with tax matters have been repeatedly told by counsel appearing for the Tax Commissioner that there is no equity, no reason and no logic in the law of income-tax and the rights and obligations of the Department and .....

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..... me to the Department for complying with the writ. The two weeks undoubtedly expired on March 21, 1986. However, we had made it clear on the earlier occasion when we were moved that we would deem it sufficient compliance with the said order if the Department complies with the direction immediately on the disposal of the appeal. Since the appeal is being disposed of today by being dismissed summaril .....

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