TaxTMI 
TaxTMI 
2025 (3) TMI 1014
X X X X Extracts X X X X
X X X X Extracts X X X X
.... the parties. 2. Rule. The Rule is made returnable at the consent of the learned counsel for the parties. 3. The learned counsel for the parties agree that common judgment and order can dispose of both these petitions. Though the petitions relate to different assessees, the issue arises from the same raid and the common ITAT order dated 31st July 2006. We dispose of these petitions by a common order, treating Writ Petition No. 11043 of 2024 as a lead petition. 4. The Petitioners' grievance is that the time limit for giving effect to the Tribunal's order dated 31st July 2006 has long expired. Still, by not issuing the order giving effect, refunds of Rs. 6, 03, 482/- and Rs. 5, 98, 274/- are being denied to the Petitioner. The learned ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....re us. Apart from trying to blame the Petitioner for not pursuing the matter diligently, there is an acknowledgment that case papers are not traceable since more than 10 years have elapsed. 6. In paragraphs 9 and 10 of the affidavit filed by Mary Robin Abraham, in Writ Petition No. 11043 of 2024, it is stated as follows: - "9. The department has undergone restructuring in 2001 as well as 2014 wherein there was major upheaval of jurisdiction of Assessing Officers as well as CIT charges. The present jurisdiction of the Respondent 1 is assigned only from November, 2014. Prior to this period, the charge of Respondent 1 had jurisdiction over salary assesses. The Petitioner assessee had never raised this issue before any forum or before the D....
X X X X Extracts X X X X
X X X X Extracts X X X X
....needed to be complied with within a reasonable period and, in any event, within the limitation period prescribed by the law. If this is not done, then the officials responsible for not doing this will have to be held accountable. Based on some vague statements about restructuring or major upheaval, no attempt can be made to avoid fixing responsibility. 8. Accordingly, we direct the Principal Commissioner of Income Tax, Pune, to investigate these matters and file affidavits explaining the status of the investigation. The affidavits must be filed and served by 6 February 2025. 9. The learned counsel for the Respondents agrees to communicate and authenticate the copy of this order to the Principal Commissioner of Income Tax, Pune. 10. Li....