P. C. DWADESH SHRENI & Co. LTD. vs INCOME-TAX OFFICER, A-WARD, ALIGARH — 1972 PTD 440

Citation: 1972 PTD 440

Court: Allahabad High Court

Year: 1966

Decision Date: 1966-04-27

Parties: P. C. DWADESH SHRENI & Co. LTD. vs INCOME-TAX OFFICER, A-WARD, ALIGARH

Headnotes

Case cited as 1972 PTD 440

Judgment Text

Court Name: Allahabad High Court Judge(s): Jagdish Sahai, B. D. Gupta Title: P. C. DWADESH SHRENI & Co. LTD. vs INCOME-TAX OFFICER, A-WARD, ALIGARH Case No.: Special Appeal No. 601 of 1961 Date of Judgment:1966-04-27 Reported As: 1972 PTD 440 Result: accordingly, dismissed JUDGMENT JUDGMENT JAGDISH SAHAI, J.--This special appeal is directed against the judgment of Brij Lal Gupta, J. Dated September 6, 1961 ((1962) 46 I T R 586), dismissing Writ Petition No. 483 of 1957 filed by the appellant --petitioner, Messrs P. C. Dawadesh Shreni & Company Limited, Aligarh (hereinafter referred to as the company). The Income-tax officer demanded a certain amount of money as advanced payment of income- tax under section 18-A of the income-tax Act, 1922 (hereinafter referred to as the Act), from the company. Admittedly, the company did not pay any part of the demand. The stand taken by it was that, being entitled to a certain refund and the amount of refund being in excess of the demand, no payment was required to be made. In the writ petition and the affidavit filed in support of it, an averment was made that the sum of Rs. 7,415-5-0 out of the amount which the company was entitled to receive as refund was adjusted by the Income-tax Officer towards the payment of advance income-tax demanded from the company. This position is admitted on behalf of the Income-tax Department in the counter-affidavit. On the ground of default in payment of advance income-tax, the Income-tax Department…

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