9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (5) TMI 1180 - HC - Income TaxRestraint Order on the Locker - Verification of Revocation Order - Prayer seeking direction to the respondent-bank to remove the Restraint Order from the locker of the petitioners and grant access to their lawful assets, kept in locker - it was the objection of the bank that the petitioners had never shown or provided the official/original Revocation Order of the Income Tax Department HELD THAT - This Court notes that by order dated 07th October, 2022, statement of learned Standing Counsel for Income Tax has been recorded, wherein, the said Standing Counsel has stated, on instructions, that the Revocation Order dated 17th October, 2012 (wrongly recorded as 17th October, 2022 in the said order), was duly served on the Manager, Union Bank of India. The authenticity of the aforesaid Revocation Order dated 17th October, 2012, as issued by the Income Tax Department thereby revoking the Restraint Order on the locker No. 211 maintained with Union Bank of India, 14-15, F-Block, Connaught Place, New Delhi-110001 in the name of Sh. Pradeep Garg and Smt. Meenu Garg, i.e., the petitioners herein, has already been confirmed by the Income Tax Department. Considering the aforesaid, there is no reason or ground for continuation of the restraint over the said locker and not allowing the petitioners to operate the said locker. As Restraint Order with respect to the locker in question has already been revoked by the Income Tax Department, it is directed that the petitioners herein shall be granted access to the aforesaid locker.
Issues Involved:
The issue involves a petition for direction to remove a Restraint Order from the petitioners' locker and grant access to their assets kept in the locker. Details of Judgment: Issue 1: Restraint Order on the Locker The petitioners had a joint locker, No. 211, with the respondent-bank, which was under restraint by an order from the Income Tax Department u/s 132(1) of the Income Tax Act, 1961. Subsequently, a Revocation Order was issued by the Income Tax Department on 17th October, 2012, revoking the restraint. However, the respondent-bank continued to keep the locker under restraint despite the revocation. Issue 2: Respondent's Objection The respondent-bank objected to the petitioners' claim, stating that the petitioners had not provided the official/original Revocation Order of the Income Tax Department, making it difficult for the bank to verify the authenticity of the revocation order dated 17th October, 2012. Issue 3: Verification of Revocation Order A statement from the Income Tax Department confirmed that the Revocation Order dated 17th October, 2012, was duly served on the Manager of the respondent-bank, verifying the authenticity of the order. The Revocation Order itself, issued by the Income Tax Department, was presented and confirmed the revocation of the Restraint Order on locker No. 211. Conclusion: Considering the verification of the Revocation Order and the absence of any legal impediment, the court directed that the petitioners be granted access to their locker and allowed to use it. The petition was disposed of with these directions.
|
