Court directs Assessing Officer to issue speaking order on petitioner's grievances, allows video-conferencing for hearing

The High Court directed the matter to be remitted to the Assessing Officer for a speaking order on the petitioner's grievances. The Court disposed of the writ petition with specific directions, instructing the AO to pass a speaking order after hearing the petitioner within 6 weeks and allowing video-conferencing for the hearing. The petitioner was granted liberty to seek further legal remedies if the AO's order was adverse, and both parties were instructed to act on the digitally signed copy of the order.

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Issues involved:
Petitioner seeks refund of seized money, interest on retained amount, and relief from failure to refund. Respondents suggest rectification under Section 154 of the Income Tax Act, 1961.

Analysis:
The petitioner, an advocate, sought relief from the failure of the respondents/revenue to refund Rs. 3,09,520 retained after adjusting tax and penalty from seized money of Rs. 1,13,50,000. Additionally, interest on the retained amount was requested. The respondents proposed rectification under Section 154 of the Income Tax Act, 1961, considering the time elapsed since the adjustment. The Court agreed with the respondents' suggestion, directing the matter to be remitted to the Assessing Officer (AO) for a speaking order on the petitioner's grievances.

The High Court disposed of the writ petition with specific directions: treating it as the petitioner's representation/application, instructing the AO to pass a speaking order after hearing the petitioner within 6 weeks, requiring the petitioner to file a copy of the writ petition with the AO, and allowing video-conferencing for the hearing. The petitioner was granted the liberty to seek further legal remedies if the AO's order was adverse. Both parties were instructed to act on the digitally signed copy of the order, and the case papers were consigned to record.

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