Attachment and proclamation of sale of immovable property: limitation treated from financial year end; proclamation held within period, petition dismi...
Second Schedule attachment and validity of a post-notice mortgage: TRO cannot declare mortgage void ab initio; sale and appropriation allowed thereaft...
Limitation for final assessment under sections 144C and 153 treated jointly, resulting in quashing of timebarred assessment order and liberty to reviv...
Petitioner's refund claim was remitted to the Principal Chief Commissioner of Income Tax West Bengal & Sikkim to nominate a competent officer (Commissioner rank or above) to conduct an enquiry and decide the refund claim in accordance with law; the officer must issue notice to the petitioner within one week and hear its case. The court directed that if the petitioner is entitled to a refund it must not be denied, while emphasising the petitioner's obligation to maintain supporting documents and the department's responsibility to consider available records. Affidavits were not ordered.
Petitioner's refund claim was remitted to the Principal Chief Commissioner of Income Tax West Bengal & Sikkim to nominate a competent officer (Commissioner rank or above) to conduct an enquiry and decide the refund claim in accordance with law; the officer must issue notice to the petitioner within one week and hear its case. The court directed that if the petitioner is entitled to a refund it must not be denied, while emphasising the petitioner's obligation to maintain supporting documents and the department's responsibility to consider available records. Affidavits were not ordered.
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