JADEJA JITENDRASINH CHANDRASINH Vs. TAX RECONVERY OFFICER RANGE

JUDGEMENT

(1.) These petitions arise in common factual background. They have been heard together and are being disposed of by this common judgement. For the purpose of this judgement, we may record the facts as emerging from Special Civil Application No. 4600 of 2012.

(2.) We may notice that the present petitioner was not a party to such proceedings and the Commissioner of Income Tax principally considered the objections of respondent No.3 to the auction proclamation and allowed such appeal. Be that as it may, the department conveyed such a decision of the Commissioner to the petitioner under communication dated 22.05.2001. The petitioner was requested to attend the office within a week on receipt of the letter and collect the amount paid by him during the auction proceedings.

(3.) It is the case of the petitioner that during the pendency of the proceedings with the Commissioner and even thereafter, the petitioner went on making requests for supplying necessary documents and the orders to which the Commissioner did not oblige. Eventually, the petitioner, on 30.01.2002, addressed a detailed letter to the Commissioner of Income Tax, Jamnagar and inquired about the stage of the proceedings and also the position of the land in question. Since the petitioner did not receive any favourable reply, he filed the present petition and challenged the order passed by the Commissioner, Income Tax, Rajkot on 20.04.2001, after obtaining copy thereof.