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<h1>Court orders refund of illegally recovered amount in mandamus petition under Income-tax Act, emphasizing due process</h1> The court granted the petition for mandamus, directing the Income-tax Officer to refund the amount illegally recovered from an F.D.R. The recovery was ... Special Deduction Issues:1. Petition for mandamus to direct Income-tax Officer to refund the amount illegally recovered.2. Violation of procedural requirements under the Income-tax Act.3. Failure to respond to representations and reminders by the petitioner.4. Delay and repeated adjournments in the court proceedings.5. Unjustified recovery without issuing notice or hearing the assessee.Analysis:The petitioner, holding a power of attorney, filed a petition seeking a writ of mandamus to direct the Income-tax Officer to refund an amount illegally recovered from an F.D.R. The recovery was made without following the procedural requirements of the Income-tax Act, which necessitate issuing a notice and providing an opportunity to be heard before recovery. The petitioner's representation letters and reminders seeking clarification and a copy of the order were ignored by the Income-tax Officer, indicating a failure to respond to the petitioner's queries and concerns.The court proceedings faced significant delays and repeated adjournments due to the respondent's requests for more time to file a reply, citing the untraceability of the case file. Despite multiple opportunities granted to the respondent, no reply was filed within the stipulated time frame. The court ultimately admitted the writ petition and ordered it to be heard within six months, highlighting the seriousness of the matter and the need for timely resolution.Considering the uncontroverted facts presented, the court concluded that the recovery made by attaching the F.D.R. without issuing a notice or hearing the petitioner was impermissible. The respondents were directed to refund the amount with interest, emphasizing the lack of justification for their actions. The court ordered the refund to be given to the petitioner or their attorney within a specified timeframe, highlighting the need for prompt compliance with the court's decision. Additionally, costs were imposed on the respondents for their unjustified actions, emphasizing the importance of following due process and respecting the rights of the assessee in such matters.
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