JOGINDER PAUL Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS is a bunch of three writ petitions, involving common questions of fact and law. Accordingly, the same are being disposed of by a common order.

(2.) FOR the sake of reference, the facts have been taken from C.W.P. No. 8263 of 1987. taxable income at Rs. 25,560. The return filed by the petitioner was processed under s. 143(1) of the IT Act, 1961 (for 16,707 was raised against the petitioner after adjusting the amount of advance tax already paid by the petitioner. On receipt of the order, passed under s. 143(1) of the Act, the petitioner objected to the same by filing an application under Thereafter, assessment having not been framed under s. 143(3) of the Act, the petitioner approached this Court by way of present writ petition seeking refund of the amount of advance tax paid by him and also for restraining the respondents from proceeding for recovery of any additional tax or penalty for the assessment year in question.

(3.) IN reply, the stand of the respondents is that the objections filed by the petitioner in Form 6 -A, in terms of s. 143(2) petitioner is not entitled to any refund or the relief prayed for.