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TMI Blog2018 (10) TMI 934X X X X Extracts X X X X X X X X Extracts X X X X ..... eason to suspect” was not to be disclosed to any person or authority or Appellate Tribunal. Considering the law laid down by the Apex Court, the claim of the present petitioners is not justified at all. This Court finds that the ACJM, Mandal while deciding the application of the petitioner has clearly recorded a finding, after considering the case law, that the money which has been seized by the police can always be claimed by the petitioner, after the Income Tax Department concludes its proceedings, which have been initiated by issuing notice to the petitioner. This Court finds that in case summon to the petitioner was issued under Section 131 of the Income Tax Act and petitioner has been asked to explain the amount so seized, the authorities are bound to conclude the proceedings as per law and the petitioner has all the liberty to avail remedy provided against such order being passed. - S.B. Civil Writs No. 17567/2018 - - - Dated:- 7-9-2018 - Mr. Justice Ashok Kumar Gaur For the Petitioner(s) : Mr. Sanjay Jhanwar, Adv. For the Respondent(s) : None ORDER The instant joint petition has been filed by the petitioners seeking a direction to produce satisfac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 131 of the Income Tax Act,1961 was issued to the petitioner to appear before the Dy. Director of Income-tax (Investigation), Ajmer and copy of summon dt.27.04.2018 has been filed along with the writ petition as annex.-4. The petitioner No. 1 has pleaded in his petition that after receipt of summon, he filed reply before the Dy. Director of Income-tax (Investigation), Ajmer and explained why he was carrying the money, which was seized by the police personnel. The petitioners have further pleaded that petitioner no. 1 was again called by the Dy. Director of Income-tax (Investigation), Ajmer in his office vide summon dt.01.05.2018 and it was informed that his attendance was required in connection with proceedings under the Income Tax Act, 1961. It was further intimated that if the petitioner intentionally omitted to attend and give evidence, the books of account and/or documents, as required, a fine of upto ₹ 10,000/- may also be imposed upon him under Section 272A(1)(c) of the Income Tax Act, 1961. Learned counsel for the petitioners while assailing action of the respondents has submitted that the respondents have wrongfully assumed jurisdiction to issue requisition not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner], in consequence of information in his possession, has reason to believe that- (a) any person to whom a summons under subsection (1) of section 37 of the Indian Income-tax Act, 1922 (11 of 1922), or under sub-section (1) of section 131 of this Act, or a notice under subsection (4) of section 22 of the Indian Income-tax Act, 1922, or under sub-section (1) of section 142 of this Act was issued to produce, or cause to be produced, any books of account or other documents has omitted or failed to produce, or cause to be produced, such books of account or other documents, as required by such summons or notice and the said books of account or other documents have been taken into custody by any officer or authority84 under any other law for the time being in force, or (b) any books of account or other documents will be useful for, or relevant to, any proceeding under the Indian Income-tax Act, 1922 (11 of 1922), or under this Act and any person to whom a summons or notice as aforesaid has been or might be issued will not, or would not, produce or cause to be produced, such books of account or other documents on the return of such books of account or other documents by any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to in clause (a) or clause (b) or clause (c), as the case may be, of subsection (1) of this section and as if for the words the authorised officer occurring in any of the aforesaid sub-sections (4A) to (14), the words the requisitioning officer were substituted.] A bare perusal of Section 132A gives power to the Officers who have been prescribed under Section 132A to take action in respect of assets or income or property, where the Officer concerned, in view of information in his possession, has reason to believe that such requisition is required to be made as per clause (a), (b) and (c) of Section 132A(1) of the Income Tax Act, 1961. The submission of counsel for the petitioner that information which comes in the possession of the Officer concerned, must be divulged to a person whose property or income or money is seized, this Court finds that information in respect of any action which is required to be taken and which comes in the exclusive possession of an Officer, is not required to be divulged on merely asking of a person. The initial steps which is being taken by gathering information, is required to be in possession of the authority, who believes or has reason to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urinder Kaur (supra), the Delhi High Court has considered the fact that Income Tax Department has authorization under Section 132A of the Income Tax Act, 1961 from FERA authorities for remittance of the seized amount to them so that block assessment proceedings could be initiated which might result in creation of demand and the seized amount could be available for realisation of tax liabilities of the person. The Delhi High Court found that amount which was seized by Enforcement Department under the search and seizure operation, was required to be returned and the future liability which might arise, could not be adjusted against the money seized. The judgment relied by learned counsel for the petitioner in the case of Pratap K.Pothen (supra), again deals with the situation that Income Tax Department retained the seized money or adjusted the same against the Income Tax arrears which might become due from a person whose money had been seized, these judgments are of little assistance to learned counsel for the petitioner. This Court finds that the issue with regard to amendment made in Section 132A of the Income Tax Act, 1961 by Finance Act, 2017 i.e. reason to believe or r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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