Case Law Details
Nu-Tech Corporate Services Ltd Vs ITO (Bombay High Court)
Department communicated to the assessee that the demand was outstanding for AY 2003-2004 amounting to INR 62 Lakhs and AY 2009-10 amounting to INR 90,92,528 and the said demand would be adjusted against the refund due with respect to AY 1993-94, 1995-96 and 2002-03.
The assessee, totally unaware about the outstanding demand, asked for the documents and relevant orders. Department with regard to AY 2003-2004 provided copy of order passed u/s 271 (1) (c ) and stated that the proof of delivery of order is under process and would be provided soon and with regard to AY 2009-10 stated that they are under process of taking out the case records and the same would be provided soon.
The matter was initiated by the Deputy Commissioner who was transferred and the new officer merely ordered adjustment of refund against alleged pending demand without going into the fact whether the demand was valid and procedural requirement were properly complied.
CONCLUSION –
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BOTH THE OFFICERS SHOULD HAVE BEEN SENT BEHIND THE BARS. CORPOREAL PUNISHMENT WAS THE CALL. MONETARY PAYMENTS MAKE NO DIFFERENCE TO THE CORRUPT OFFICERS WHO HAVE FULL PROTECTION AND PATRONAGE FROM THEIR SENIORS.