Balbir Singh Bhangal Vs. Income Tax Officer and anr. - Court Judgment

Excerpt:

.....appeal shall lie. even otherwise, the word judgment as defined under section 2(9) means a statement given by a judge on the grounds of a decree or order. thus the contention that against an order passed by a single judge in an appeal filed under section 104 c.p.c., a further appeal lies to a division bench cannot be accepted. the newly incorporated section 100a in clear and specific terms prohibits further appeal against the decree and judgment or order of a single judge to a division bench notwithstanding anything contained in the letters patent. the letters patent which provides for further appeal to a division bench remains intact, but the right to prefer a further appeal is taken away even in respect of the matters arising under the special enactments or other instruments having the force of law be it against original/appellate decree or order heard and decided by a single judge. it has to be kept in mind that the special statute only provide for an appeal to the high court. it has not made any provision for filing appeal to a division bench against the judgment or decree or order of a single judge. no letters patent appeal shall lie against a judgment/order passed by a..........account of rs. 68,984 as principal and rs. 1,11,009 towards interest under section 244(1a) of the it act, 1961. he claims that some interest under section 220(2) of the act was also paid which has not been refunded. he has, however, not been able to give particulars of such payment. in case he has some evidence in this behalf, he may make representation to the department enclosing therewith evidence of such payment and the department shall then consider his claim for refund on merits and in case he is found entitled to any refund, issue the same within one month.2. before parting we record our anguish at the way the department is functioning. it is unfortunate that an assessee, who is entitled to refund has to approach the high court. his grievance has not been redressed even by the so-called grievance cell which has been created by the departmental authorities to help the assessees.3. while disposing of this writ petition in the above terms, we are of the view that the assessee-petitioner deserves to be compensated at least qua the costs. the same are assessed at rs. 2,500 and shall be borne personally by the official who is found to be responsible for causing the delay. the.....