9911796707
TMI Blog2022 (4) TMI 1131X X X X Extracts X X X X X X X X Extracts X X X X ..... ny other appropriate writ, order or direction quashing and setting aside the order of seizure dated 15.06.2013 passed by the Deputy Director of Income Tax (Inv.), Unit-3, u/s.132 in the interest of justice; (C ) Your Lordships may be pleased to issue a writ of Mandamus or any other appropriate writ, order or direction directing the respondents to release the seized jewellery pursuant to order dated 13.06.2013 passed u/s.132 of the Income Tax Act, 1961 in the interest of justice; (D) Such other and further reliefs as may be deemed fit in the facts and circumstances of the present case may kindly be granted." 2. The facts, giving rise to this writ application, may be summarized as under; 2.1 It appears from the materials on record th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... residence. However, we do not find any reference of the jewellery which was seized at the time of the search. The writ applicants herein claim that the jewellery which was seized at the time of the search belongs to them. Vijaynarayan has nothing to do with the jewellery. In such circumstances, the seized jewellery should be returned by the Department to the writ applicants. The principal argument of the learned counsel appearing for the writ applicants is that the fact that the seized jewellery belongs to the writ applicants is substantiated by the last wealth tax return for A.Y.2012-13. The argument is that the jewellery seized during the course of the search does not exceed the gold ornaments/diamonds and silver shown in the wealth tax r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed by the petitioners and other family members worth of Rs. 2 Crores (rounded off). Thrice communications have been sent and requests are also made to return the same, however, till date, neither reply has been given nor has the jewelry been returned. According to the learned advocate Mr. Patel, in case of brother of the petitioners, Assessment Order has been passed on 10.03.2016 where no addition has been made by the authority concerned, and none of the communications made by the petitioner has been replied to client. It is further urged that challenge is made to the order of Assessing Officer before the appellate authority, present status of which, he can reveal on the next date of hearing. NOTICE, returnable on 04.10.2021." 5. W ..... X X X X Extracts X X X X X X X X Extracts X X X X
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