2004 (8) TMI 36

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..... The petitioner had filed a declaration dated December 14, 1998 (annexure P2), under section 89 of the Act, in respect of disputed tax arrears on account of tax, interest and penalty for the assessment year 1995-96 in respect of which appeal was pending before the Commissioner of Income-tax (Appeals), Faridabad. On the basis of the said declaration, the Commissioner of Income-tax, Rohtak, the designated authority, issued a form of certificate of intimation under section 91 of the Act, dated February 23, 1999 (annexure P3). This intimation was accompanied by the calculations whereby the disputed amount of tax arrears were determined at Rs. 17,36,754, on which following amounts were determined as payable: Rs. (i) Amount payable u....

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....s, the petitioner has approached this court by filing the present writ petition. In the written statement, the respondents have taken the stand that in view of the bar imposed by section 93 of the Act, the excess amount is not refundable. Reliance has also been placed on the judgment of the Supreme Court in Union of India v. Onkar S. Kanwar [2002] 258 ITR 761. We have heard counsel for the parties and perused the relevant provisions. Section 93 of the Act reads as under: "Any amount paid in pursuance of a declaration made under section 88 shall not be refundable under any circumstances." From the facts already noticed, it is clear that the Commissioner had committed an error while computing the amount payable by the petitioner u....