Amrit Lal Jindal v. The Wealth Tax Officer Sunam

IN THE HIGH COURT OF PUNJAB AND HARYANA

AT CHANDIGARH CWP No. 14905 of 2015 Decided on : 18.11.2015 Amrit Lal Jindal and Sons (HUF) . . . Petitioner

Versus

The Wealth Tax Officer, Sunam, Headquarters Sangrur, Punjab . . . Respondent

CORAM:

HON'BLE MR. JUSTICE AJAY KUMAR MITTAL HON'BLE MR. JUSTICE RAMENDRA JAIN PRESENT:

Mr. Deepak Aggarwal, Advocate for the petitioner. Mr. Zora Singh Klar, Advocate for the respondent. **** AJAY KUMAR MITTAL, J. (Oral) The petitioner has approached this Court under Articles 226/227 of the Constitution of India, seeking directions to the respondent to refund the amount of wealth tax deposited by the petitioner at the relevant time. 2.

During the pendency of the writ petition, the following amounts for the assessment years 1993-94, 1994-95 & 1995-96 have been released to the petitioner by way of cheques:

A.Y.

Amount deposited Interest Total Amount of Refund Date of issue/ receipt of refund R.V. No.

1993-94 61,131 36,151 94,282 28.07.2015 ITC/A14202269 -do28,040 28,040 01.09.2015 ITC/A14202270 1994-95 36,069 38,052 74,120 23.09.2015 ITC/A14202271 1995-96 34,774 36,512 71,286 28.07.2015 ITC/A14202268 3.

Learned counsel for the petitioner states that validity of three months period of two cheques has since expired. Mr. Klar, Advocate, for the revenue submitted that on representation for revalidation of these two cheques by the petitioner, the same shall be revalidated.

4.

In view of the above, the present writ petition stands disposed of as infructuous.

(AJAY KUMAR MITTAL) JUDGE (RAMENDRA JAIN) November 18, 2015 JUDGE J.Ram JAWALA RAM 2015.11.20 13:15 I attest to the accuracy and authenticity of this document Chandigarh