Dismissing the petition the Court held that ;if an assessee obtains an order from the Court that the Dept should refund the seized amount but does not take steps to enforce the order beyond the period of limitation, he is guilty of laches and negligence. He is not entitled to file another Writ for enforcement of the earlier order. Such a litigant does not deserve any relief in the discretionary and equitable jurisdiction of the High Court. Accordingly the Writ petition is dismissed .( WP No. 2079 of 2018, dt. 17.09.2018)
Kishore Jagjivandas Tanna v. JDIT ( 2018) 259 Taxman 25 / 172 DTR 73/ ( 2019) 307 CTR 69 ( Bom)(HC),www.itatonline.org
S. 239 : Refund – Limitation –Seized amount -If an assessee obtains an order from the Court that the Dept should refund the seized amount but does not take steps to enforce the order beyond the period of limitation, he is guilty of laches and negligence. He is not entitled to file another Writ for enforcement of the earlier order. Such a litigant does not deserve any relief in the discretionary and equitable jurisdiction of the High Court- Accordingly the Writ petition is dismissed .[S. 132B, Art. 226 ]