2010 (12) TMI 1270

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..... Atul Nanda, Advocate for UOI.   O R D E R This is the second visit of the petitioners. On earlier occasion, the petitioners had preferred W.P.(C) No.402/1989 and W.P.(C) No.403/1989. A Division Bench of this Court on 25th March, 2006 had disposed of the writ petitions by issuing number of directions which read as follows:- (i) The Commissioner of Income Tax-X (Delhi) shall tr....

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....d furnish such information. (v) Depending upon the view that the Commissioner may take, a final order which shall be speaking in nature shall be passed by him and communicated to the petitioners either granting or rejecting the prayer for refund. (vi) In case a refund is found due to the petitioners, the interest if any, payable in accordance with law on such amount shall also be....

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....med the standing counsel for State of Uttrakhand but despite the same there is no appearance. As we perceive, the State of Uttrakhand can only bring it to the notice of the Income Tax Department whether any money was realized by the Tehsildar,  Dehradun, at the relevant point of time. Unless there is an inquiry, it is difficult to hold that the amount was paid and this Court cannot issue a....