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TMI Blog2009 (11) TMI 410X X X X Extracts X X X X X X X X Extracts X X X X ..... ism for application for requisitioning assets. Therefore, it would be appropriate for the petitioner to move an application before the jurisdictional authority for release of the goods. The assessing officer should deal with the same and pass appropriate orders. - 10883 of 2009 - - - Dated:- 6-11-2009 - SIKRI A. K., SIDDHARTH MRIDUL JJ. R.K. Sinha and Dr. Prabhat Kumar for the petitioners. Ms. P.L. Bansal with Ms. Anshul Sharma for the respondents Nos. 1 and 2. Ms. Shawana for Salim Ahmed for respondent No. 3. JUDGMENT The judgment of the court was delivered by A. K. Sikri J. - The present writ petition has been filed by the petitioners, who claimed to be angadia (courier), for release of four gunny bags which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Government approved valuer on June 17, 2008 and thereafter, the SHO handed over goods/documents to the Department. 3. The petitioners herein requested for handing over the said items to them on the ground that they were merely couriers. It is also stated in the writ petition that the employee of the petitioner Sh. Govind also attended the office of the Assistant Director (Investigation) as and when called and produced the books of account and other required documents to show that he was merely a courier. The names of the persons to whom the goods in fact belong, were given which are M/s. Patel Rajesh Kr. Arvind Kumar, M/s. Yashodra Jewellers and Manoj. According to the petitioners even when the receipts and bills relating to the persons t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... July 24, 2008. However, on July 24, 2008 nobody attended. In these circumstances, even a letter dated August 11, 2008 was issued by the respondents to the three persons to whom the goods purportedly belong. Meanwhile, information was sent to the Commissioners of Income-tax within whose jurisdiction the said parties fall. On October 14, 2008 summons under section 131 of the Act were again issued to the petitioner for appearing on October 20, 2008 as he has not appeared on previous dates. The authorised representative of the petitioner furnished details and the matter was adjourned to October 24, 2008 for furnishing further details on that date. However, a request was made and the case was again adjourned to October 30, 2008. However, on Octo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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