TaxTMI 
TaxTMI 
2009 (2) TMI 67
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....he proceedings, look into them and be pleased to issue writ of certiorari or any other appropriate writ, order or direction quashing the order at Exhibit-I and Exhibit-L. (B) this Hon'ble Court be pleased to issue a writ of mandamus or any other appropriate writ, order or direction asking the Respondent no. 1 to quash/waive the interest in toto. (C) this Hon'ble Court be pleased to issue a writ of mandamus or any other appropriate writ, order or direction asking the Respondents and his subordinates not to do any further or other thing including the recovery of said interest of Rs.5,84,348/- in pursuance of the said order at Exhibit-I and Exhibit-L. (D) this Hon'ble Court be pleased to hold that the petitioner is entitled to total w....
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....tioner filed return of income for assessment year 2001-2002 showing proportionate income for 12 months worked out at sum of Rs.2,35,500/-. After working out the tax payable at Rs.44,650/- net refundable amount was claimed at Rs.1,75,539/- based on TDS certificate, wherein, tax deducted at source was shown to be Rs.2,20,189/-. The petitioner was duly assessed by accepting the said return of income but the Assessing Officer thereafter issued notice under Section 148 of the Income Tax Act, 1961 ('the Act') calling upon the petitioner to file returns of income for earlier assessment years, which had admittedly not been filed. The petitioner thereafter filed returns for the said assessment years and assessments were completed. 4. Ultimately, ....
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.... appeal upto Tribunal contesting the taxability in hands of only one person instead of liability to pay tax by other co-owners and had succeeded before the Tribunal as could be seen from the order of Tribunal made on 07.06.2006 in I.T.A. Nos. 411 to 415/AHD/2006 in case of Shri Shakaraji Visaji Thakore and others. It was therefore pleaded that at least to the extent of the shares of co-owners, the petitioner was entitled to relief as per alternative prayer in prayer clause 12(D) of the petition. That the Tribunal in similar situation had set aside the assessments and remitted the matters back to the file of Assessing Officer to make appropriate inquiry and make assessments in the case of the persons in whose hands the interest on the compen....
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....terest liability of the petitioner under the provisions of the Act. For this purpose, the petitioner shall have to establish before the Assessing Officer the share belonging to each of the co-owners. 10. Hence without expressing any opinion on the aspect as to whether the petitioner is, or is not entitled, to any relief on this count, for this limited purpose, the matter is restored to file of the Assessing Officer to ascertain, in the first instance, as to whether the petitioner is a co-owner of the land in question with others, as claimed by the petitioner. The petitioner is entitled to produce necessary evidence in this regard before the Assessing Officer. After appreciation of such evidence, the Assessing Officer shall determine as t....