9911796707
TMI Blog1979 (7) TMI 1X X X X Extracts X X X X X X X X Extracts X X X X ..... t be seized under s. 132 and adjusted against tax arrears - - - - - Dated:- 24-7-1979 - Judge(s) : P. N. SHINGHAL., R. S. SARKARIA. and O. CHINNAPPA REDDY. JUDGMENT The judgment of the court was delivered by CHINNAPPA REDDY J.--- On December 24, 1970, at about 1 a.m. Beevan, second respondent herein, was walking along the road in Calicut town when the police stopped him on suspicion, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt referring the case as one of mistake of fact and stating that their investigation revealed that the money seized from Beevan belonged to Syed Abdulla Bafakei Thangal and that Beevan had committed no offence. In the meanwhile the ITO, Assessment IV, Calicut, the appellant herein, filed C.M.P. No. 1/71 before the Sub-Magistrate praying that the amount seized from Beevan may be paid to him under s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... strict Magistrate, Calicut. The learned District Magistrate confirmed the order of the Sub-Magistrate and dismissed the criminal revision petitions. The ITO, Assessment IV, Calicut, filed a further criminal revision petition in the High Court against the order of the District Magistrate in Criminal Revision Petition No. 1 of 1972. But the ITO (Recovery) did not file any further criminal revision p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ult by requesting the court to deliver the assets to him. We do not think it necessary to consider this question in the situation that has arisen on the facts of the case. There can be no question of making a seizure under s. 132 of the I.T. Act and proceeding further under the provisions of that section, once an assessment is completed. Seizure under s. 132 relates to a pre-assessment stage. If a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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