9911796707
TMI Blog2003 (3) TMI 93X X X X Extracts X X X X X X X X Extracts X X X X ..... ss is at a stand still for the last nine months? - The assessing authority will examine the books of account and other material that may be produced before him and record a finding whether the jewellery seized from Rajiv Kapoor which is presently lying at Bhopal, has been accounted for or not. In case the assessing authority comes to the conclusion that the jewellery has been accounted for, he sha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the shop of Shringar Jewellers, Bhopal. A copy of the panchnama prepared at the time of seizure is annexure P-2 with the writ petition. The income-tax authorities at Bhopal dealing with the case of Shringar Jewellers, Bhopal, have recorded a prima facie finding that the Jewellery seized from Rajiv Kapoor did not belong to Shringar Jewellers and that it is the unaccounted jewellery of J. L. Kapoor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the authorities at Bhopal did not examine the books of account of the petitioner nor did they verify whether the said jewellery has been accounted for or not. According to him, the entire jewellery is reflected in the stock register maintained by J. L. Kapoor and Sons. The prayer made in the writ petition is that a direction be issued to the respondents to release the jewellery to the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f account including the stock register and record a finding whether the seized jewellery lying at Bhopal had been accounted for by J. L. Kapoor and Sons in its books of account or not. We, therefore, direct the petitioner to appear before his assessing authority at Amritsar on March 10, 2003, at 10.30 a.m. along with the books of account including the stock register and such other evidence which h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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