9911796707
TMI Blog2014 (4) TMI 1209X X X X Extracts X X X X X X X X Extracts X X X X ..... esh R Amin, Advocate And Mr Niraj B Soni for the Respondent ORAL ORDER 1 The petitioner - Income Tax Officer [Investigation], UnitII, Ahmedabad has 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 s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etropolitan Magistrate Court No.22, Ahmedabad, wherein application below Exh. 3 was filed by Shri N.N.Sahai, Income tax Officer and learned Additional 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 n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of assessment under Rule 153A of the Act is prescribed under Section 153B of the Act, and therefore, the Assessing Officer of the Income Tax 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 positio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passed by the learned Metropolitan Magistrate, Court No.22, Ahmedabad in Misc. Application No.108 of 2013 is hereby quashed and set aside and the Incharge Police Officer of Ellisbridge Police Station, Ahmedabad shall hand over muddamal being currency notes of Rs. 4,78,356/and Rs. 36,30,990/to the concerned officer of the petitioner - department. This petition is allowed to the aforesaid extent o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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