1998 (9) TMI 68

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....spondent No. 4, for a term of five years. The petitioner left the service with effect from November 30, 1988. The petitioner was paid an ex gratia amount of Rs. 5,50,000 by his employer. On this amount as also on a few other payments made to the petitioner the employer had deducted an amount of Rs. 3,04,953 and a further amount of Rs. 24,548 on account of income-tax by way of TDS and deposited the....

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.... As to these figures as such there is no dispute. The prayer for refund was contested on behalf of the respondents solely on the ground that the respondents are still prepared to make an assessment, whereafter the refund, if any, may be quantified. However, there is no justification behind such defence. Inasmuch as the assessment has already gone barred by time, in our opinion, the amount claimed....