Vardhman Jain v. Income Tax Officer & Anr

$~11 *IN THE HIGH COURT OF DELHI AT NEW DELHI +W.P.(C) 5620/2017 VARDHMAN JAIN ..... Petitioner Through :Mr. S. Krishnan, Advocate. versus INCOME TAX OFFICER & ANR. ..... Respondents Through :Mr. Raghvendra Singh, Advocate. CORAM:JUSTICE S.MURALIDHARJUSTICE PRATHIBA M. SINGHO R D E R%13.09.2017 1. The following three details have been sought by the Assessing Officer(AO) from the Petitioner for processing the refund claim which are asfollows: (i)Details of legal heirs of Late Mr. V.K. Jain along with thedocumentary proof;documentary proof; (ii)The Bank account details of the legal heirs; (iii)Indemnity Bond from the legal heirs. 2. As far as the requirement at (i) above, learned counsel for the Petitionerhas drawn the attention of the Court to the following documents enclosedwith this petition: (i) a copy of the Death Certificate; (ii) the details of the legal heirs and the letter from the legal heirs stating that the Petitioner herein is authorized to deal with and follow up with the refundrequest with the Income Tax Department. 3. The AO is directed to act on the above documents as far as therequirement at (i) is concerned. 4. As far as the requirements mentioned at (ii) and (iii) are concerned, thelearned counsel for the Petitioner states that he will furnish the BankAccount details and Indemnity Bond on or before 30[th]September, 2017. 5. Subject to the compliance by the Petitioner with the above requirement,the refund will be processed and the refund amount including the interestdue thereon in accordance with law should be credited directly to thePetitioner’s Bank Account by the RTGS mode not later than 31[st]October,2017. 6. In the event of the Petitioner having any grievance with regard to non-compliance with the above directions, it would be open to the Petitioner toseek appropriate remedies in accordance with law. The petition is disposedof in the above terms. S. MURALIDHAR, J. SEPTEMBER 13, 2017 j PRATHIBA M. SINGH, J.