2026 (1) TMI 829

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Through: Mr. Somil Agarwal, Mr. Dushyant Agarwal, Advs. For the Respondents Through: Mr. Sunil Agarwal, SSC, Ms. Priya Sarkar, JSC, Mr. Anugrah Dwivedi, Adv. JUDGMENT DINESH MEHTA, J. (ORAL) 1. By way of present writ petition preferred under Article 226 of the Constitution of India, petitioner has raised a grievance that respondent No. 1-Assistant Commissioner of Income Tax, Circle 19....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ncome Tax Act, 1961 (hereinafter referred to as the 'Act of 1961'), no statutory liability is created against which the amount can be recovered from the petitioner and thereafter the recovery of amount of Rs. 11,14,660/- from the petitioner, is clearly illegal and contrary to petitioner's fundamental rights. 3. He highlighted that even during the pendency of writ petition, this Court has been d....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....and record have been digitized and such record is not easily traceable, though the Department is trying hard to do the same. 6. Having heard learned counsel for the parties, we are of the view that maybe the respondent-Department is justified in contending that since the petitioner had failed to change his address in the PAN database, the respondent-Department cannot be accused of the assessmen....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... respondent No. 1 is able to trace out and serve a copy of the assessment order (whereby the demand to the tune of Rs. 11,14,660/- was raised against the petitioner) by 31.03.2026, the amount of Rs. 11,14,660/- shall not be required to be refunded. 9. If the assessment order has been served upon the petitioner, it shall be free to challenge the same by way of filing an appeal under Section 246(....