- (1.) Heard Shri Satish Mandhyan, advocate, representing the petitioner and Sri Shambhu Chopra, advocate, appearing for the respondents.
(2.) It is pleaded that petitioner had filed an application dt. 8th July, 2001, addressed to the Dy. CIT, Circle, IT Office, Allahabad, pointing out mistake in calculation while granting refund and on that basis claiming refund of additional amount of Rs. 3,43,111 (as on 28th June, 2001), photostat copy of the said application (bearing illegible initials of some official of the office of Dy. CIT, Allahabad Range, Allahabad, dt. 9th July, 2001) is Annex. 5 to the writ petition.
(3.) Normally, an official receipt is issued by the office of IT Department while filing application/document. The said receipt or its photostat has not been brought on record till date. It is not stated that no such 'receipt' was obtained and, if so, why ?;