AHLUWALIA S S Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) : This petition was filed in 1991. Rule was issued on 11th Oct., 1991. The petitioner then sought the following reliefs :

(2.) I have heard Mr. B.N. Sarma, learned counsel for the petitioner, as well as Mr. N.N. Saikia, learned counsel for the IT Department.

(3.) IN the result, in the light of the facts and circumstances that I have narrated above on the basis of record and submissions made on behalf of the parties, this petition is allowed. The respondents are directed to refund the amount of Rs. 8,41,142.85 (rupees eight lakhs forty-one thousand one hundred forty-two and paise eighty-five) only with interest at the rate of ten per cent.This shall be done within one month from the date of receipt of this order.