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TMI Blog2013 (10) TMI 198X X X X Extracts X X X X X X X X Extracts X X X X ..... ER:- PER : A.K. Sikri These writ petitions were filed way back in the year 1989 seeking quashing of orders passed by the income tax authorities under Section 132(7) read with Section 132(5) of the Income Tax Act, 1961. Since common question of law arises in both the writ petitions, the same are decided together. For facility of reference, facts are taken from CWP-6283 of 1989 wherein an amount o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e seized by S.H.O., Railway Police Station, Delhi in the night of 22.8.1988. Thereafter, the Income Tax authorities took the amounts in their possession. Statement of Shri Bhushan Kumar was allegedly recorded on 23.8.1988, whereas, statement of the petitioner is stated to be recorded by respondent No.1. Immediately after seizure of amount, the Income Tax authorities made a survey at the premises o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing any opportunity to the assessee as required under Rule 112A of the Income Tax Rules, 1962 and, therefore, the order is in violation of principles of natural justice. 5. Rule 112A(1) of the aforesaid rules reads as under: "112A(1) where any money, bullion, Jewellery or other valuable articles or officer shall, within fifteen days of the seizure and in case where the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re not controverted, one has to proceed on the premise that before passing the impugned orders, opportunity of hearing was not given even when that is mandatorily required under Rule 112A of the Income Tax Rules. To the same effect are the provisions of Section 132(5) of the Income Tax Act as well. On this ground alone, the writ petitions are allowed and the impugned orders are hereby quashed. How ..... X X X X Extracts X X X X X X X X Extracts X X X X
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