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    <title>2022 (9) TMI 932 - ALLAHABAD HIGH COURT</title>
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    <description>The court concluded that the petitioners were entitled to a refund of the appropriated amount with interest, similar to the relief granted to Deepak Kumar Jain in a previous judgment. The court emphasized that the petitioners had no involvement in the tax liability proceedings and that the appropriation from their funds was deemed illegal and lacking jurisdiction. The competent authority was instructed to determine the refund amount promptly, ensuring fair treatment for the petitioners in line with the earlier judgment.</description>
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      <description>The court concluded that the petitioners were entitled to a refund of the appropriated amount with interest, similar to the relief granted to Deepak Kumar Jain in a previous judgment. The court emphasized that the petitioners had no involvement in the tax liability proceedings and that the appropriation from their funds was deemed illegal and lacking jurisdiction. The competent authority was instructed to determine the refund amount promptly, ensuring fair treatment for the petitioners in line with the earlier judgment.</description>
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