N CHAKRAVORTI AND CO Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioner had moved Writ Petition No. 107 of 2001 before this court. In the said writ petition, it was alleged that the writ petitioner by way of an application made a prayer to the income-tax authorities for refund of certain amount of tax paid in excess, but the concerned authority was not refunding the same. By an order dated January 22, 2001, the writ petition was disposed of by directing the assessing authority to dispose of the petitioner's application for refund in accordance with law. Pursuant to the said order, the assessing authority on April 12, 2001, had passed an order rejecting the claim for refund made by the petitioner. It is this very order, which has since been challenged in this writ petition. Submission on behalf of the petitioners:

(2.) Learned counsel for the petitioners contends that since the order dated April 12, 2001, has been passed pursuant to the order dated January 22, 2001, in Writ Petition No. 107 of 2001, by this court, therefore, it is this court alone has the jurisdiction to deal with the said order. He secondly, contends that ex facie the order is so bad that no scrutiny of the order is necessary. On the face of it, it is wholly perverse. As such, this court should direct the matter to be remitted back for reconsideration to an officer higher than the Assessing Officer.

(3.) Learned counsel for the petitioners points out from the order dated April 12, 2001, that the officer concerned had proceeded wholly on the basis of surmises and conjectures without any relevance or reference to the records. He had not taken the pains of examining the records and had passed the order according to his whims and caprice. Such being the position, this court should interfere with the same. Submission on behalf of the respondents: