2007 (4) TMI 132

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....n record and marked exhibit "X" for identification. Leave granted. The amendment to be carried out on or before April 4, 2007. 2 Heard, learned senior counsel for the petitioner and learned counsel for the respondents. Respondent No. 2 is present in person in this court. We have perused the factual details which discloses a very shocking and sad state of affairs in the Income-tax Department. ....

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....of hearing or even an opportunity to reply the said show-cause notice, hurriedly an order was passed on March 23, 2007, under sections 201 and 201(1A) of the Income-tax Act, 1961, for the assessment year 2007-08 and it was served at 12.30 p.m. demanding amount of Rs. 29,42,56,264. On March 27, 2007, was a bank holiday on which day respondent No. 2 passed a cryptic order without considering the det....

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....Contempt of Courts Act considering our past experience that the consistent approach of the Revenue is not to follow the law laid down by this court. 7 Learned senior counsel for the petitioner points out that in the present case appeal period will be over by April fl, 2007. 8 In the instant case, without even affording fair opportunity to reply to the show-cause notice, hurriedly, garnishee ....

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....aforesaid facts and circumstances, we are constrained to direct respondent No. 2 to bring back the said sum of Rs. 29,42,56,264 and the same shall be deposited with the Registrar General of this court, latest by April 4, 2007. 12 The concerned Joint Commissioner Mr. J. R. Dahad, respondent No. 2 herein, is personally present in this court. It is made clear that this order has been pronounced lo....