9911796707
TMI Blog2014 (4) TMI 1209X X X X Extracts X X X X X X X X Extracts X X X X ..... t, but currency notes are not to be handed over to the authority - Held that:- Considering the provisions of Sections 132A(2), 132B and 153A of the Income Tax Act, 1961 and the case relied by the learned Senior Advocate for the applicant – Department, I am of the view that the impugned order is contrary to the provisions of the Income Tax Act, 1961 and currency notes seized by the police during th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed this petition under Articles 226 & 227 of the Constitution of India with the following main prayer: "[A] That this Hon'ble Court may be pleased to issue a writ of certiorari or any other appropriate writ, order of direction, quashing and setting aside the order dated 28.06.2013 passed by the learned Metropolitan Magistrate, Court No.22, Ahmedabad in Misc. Application No.108 of 2013, in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dditional Chief Metropolitan Court No.22, Ahmedabad vide dated 28.06.2013 rejected both the applications Exh.1 and Exh.3 filed by the respective claimants holding that the Income Tax authorities are entitled to receive tax on the seized amount, but currency notes are not to be handed over to the authority. 4 Mr. Bhatt, learned Senior Advocate, appearing for the Income Tax Department placed relian ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax Department has jurisdiction to assess the tax, interest and penalty qua respondent No.2 and order impugned accordingly deserves to be quashed and set aside. 5 Learned advocate for the respondent No.2 is not in a position to dispute the above legal position of law and submits that to avoid delay in proceedings of assessment though respondent No.2 has declared about the same in his income tax re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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