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COURT:
CORAM: ,
SECTION(S):
GENRE:
CATCH WORDS: , ,
COUNSEL:
DATE: February 28, 2019 (Date of pronouncement)
DATE: February 12, 2020 (Date of publication)
AY: -
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CITATION:
Refund of excess taxes: The dept has as usual raised all kind of technicalities in respect of an Army Officer who has dedicated his entire life towards the service of the Nation. The same Army Officer who defended our motherland including the 'Babus' sitting in the Income Tax Department is being subjected to harassment. The Colonel, who has made the life of Income Tax Officials and all of us smooth and comfortable and all those Income Tax Officers, who were able to sleep peacefully in their home because the borders were being guarded by the Army Officer. The Dept is trying to put all kind of spokes in the matter of refund for which he is genuinely entitled by virtue of CBDT notification. Suo motu contempt proceedings threatened against CIT & PCIT if refund not granted within 30 days

Our Army Soldiers, Naval Officials and Fighter Pilots are Day and Nights protecting Our Territorial Borders from Enemy Infiltration and Attacks and even while putting their life to the greatest risk, are keeping all Citizens safe and Secure and making Our life free from all such Dangers, where they don’t think of “Technicalities” while Fighting with Enemies at the Front, as to whether pulling the Trigger of their Gun would invite a “Court of inquiry” and from this practical perspective this Court wants to express its concern for not putting too much of technicalities in such matters by those who are invested with Administrative Powers to deal and decide the affairs of the Personnel of Indian Armed Forces