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of <h1>Supreme Court Orders Tax Dispute Resolution: Funds Released, Lands Transferred, Legal Principles Preserved for Future Interpretation</h1> <h3>RAMANBHAI GOJIYA TANDEL THR POA SANGEETA VIDYARTHI ETC. Versus COMMISSIONER OF INCOME TAX, VALSAD & ANR.</h3> RAMANBHAI GOJIYA TANDEL THR POA SANGEETA VIDYARTHI ETC. Versus COMMISSIONER OF INCOME TAX, VALSAD & ANR. - TMI Supreme Court Order Summary:The appellants deposited the full income tax dues with interest in three Civil Appeals (Nos. 4195-4197 of 2011), totaling Rs. 95,03,859/-. They sought setting aside the impugned orders and release of lands in their favor.The respondents contended that substantial questions of law remain and requested the Court to hear these issues rather than accept the deposit as dispositive.Notably, the Department/respondents themselves acquired the lands via auction, with no third-party rights involved.The Court, emphasizing the interest of justice, directed the Registry to release the deposited amounts plus accrued interest to the respondents forthwith. Upon receipt, the Department must release the lands to the appellants within four weeks.The Civil Appeals are disposed of on these terms, while 'substantial question of law, if any, is left open.' Pending applications are disposed of.
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