PCIT Vs Sri Manoj Parmar and Others (Calcutta High Court)
The case of PCIT Vs Sri Manoj Parmar and Others before the Calcutta High Court involves an appeal filed by the Principal Commissioner of Income Tax, Asansol against an order passed by the learned Single Bench in WP No. 756 (W) of 2007 dated 17.03.2023. In this appeal, the Income Tax Department was directed to disburse arrears of rent amounting to Rs. 2,84,39,242/- to the writ petitioners in accordance with CPWD revisions for the period from January 31, 1994, to June 30, 2021. Additionally, the department was directed to pay interest at 16% per annum from June 1, 2023, if the payment was not made by May 31, 2023. The Income Tax Department was also given the liberty to institute a civil suit regarding alleged municipal tax arrears and repair charges, if incurred, by them.
The appeal was heard with representations from both parties. The Income Tax Department argued that the learned Single Bench had effectively issued a money decree and adjudicated disputed facts, which were inappropriate since the matter pertained to a contractual relationship between the building owner and the department. They cited a judgment of the court in a similar matter to support their contention.
