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TMI Blog2017 (10) TMI 109X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment has been passed against the petitioner's brother, till date they have not paid taxes, but the Department has released the gold and jewellery to the petitioner's brother. It is not known under what basis, the third respondent has released the gold and jewellery to the petitioner's brother, especially when they are defaulters in payment of tax as computed by the Assessing Officer. In my considered view, this aspect of the matter can also be placed before the ITAT by the petitioner in an application, which they can move for appropriate interim direction for release of gold and jewellery. Accordingly, this writ petition stands disposed of by giving liberty to the petitioner to file proper interlocutory application in the pending appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ondents herein to release 20,643.97 gms of gold and jewellery seized vide Panchanama dated 21.11.2012. The said writ petition was disposed of by order dated 22.04.2016, with a direction to the third respondent viz., the Commissioner of Income Tax (Appeals) 18, to dispose of the appeal filed by the petitioner on merits and in accordance with law within a period of three months from the date of receipt of a copy of this order. 5. With regard to the prayer made by the petitioner for release of the gold and jewellery, a direction was issued to the third respondent herein to consider the petitioner's prayer for release of gold and jewellery, taking into consideration the ratio in the case of Puspa Ranjan Sahoo v. Assistant Director of Incom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T, apart from the fact that the demand for interest is yet to attain finality in the light of the application filed by the petitioner for waiver. Thus, considering the facts and circumstances of this case, this Court is of the considered view that the petitioner should approach the Income-tax Appellate Tribunal for appropriate interim direction. This is so because, if any orders are passed in this writ petition, it may result in conflicting orders, since the larger issue is now pending before the Tribunal. The Tribunal, in its discretion, taking into consideration the facts of the petitioner's case and also the fact that the petitioner has paid the tax, may be inclined to grant appropriate interim relief. 8. A submission has been made ..... X X X X Extracts X X X X X X X X Extracts X X X X
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