1984 (12) TMI 46

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....t year 1981-82 was passed against the petitioner by the Income-tax Officer on March 30, 1983. An appeal was preferred by the petitioner against that to the Appellate Assistant Commissioner of Income-tax, which was allowed in part on February 1, 1984, and the matter was thereafter taken up before the Income-tax Appellate Tribunal, in a further appeal by the petitioner, which was allowed on May 4, 1....

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....an application on July 21, 1984, before the Income-tax Officer, A-Ward, Aligarh (a copy whereof has been filed as annexure " 5 " to the writ petition), praying that a refund voucher may be prepared for a sum of Rs. 30,100 deposited by him, in pursuance of the assessment order, which has been set aside. The case of the petitioner is that even though nearly five months have passed since after making....

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.... reasonable opportunity of hearing, the petitioner is obviously entitled to get a refund of the amount deposited by him in pursuance of the assessment order. In the result, the writ petition succeeds and is allowed. The Income-tax Officer, A-Ward, Aligarh, respondent No. 1, is directed to refund to the petitioner such amount as may have been deposited by him, in pursuance of the order of assess....