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TMI Blog2022 (4) TMI 1131X X X X Extracts X X X X X X X X Extracts X X X X ..... h a direction to the Principal Commissioner of Income Tax, Ahmedabad to look into the representation filed by the writ applicants within a period of 15 days from today. If need be, give an opportunity of personal hearing and pass an appropriate order in accordance with law on or before 31st May, 2022 without fail. If the order is adverse to the writ applicants, it is open for them to question the same before the appropriate forum in accordance with law. It shall also be open for the writ applicants to even question the legality and validity of the seizure itself before the Principal Commissioner, Ahmedabad. - R/SPECIAL CIVIL APPLICATION NO. 13094 OF 2021 - - - Dated:- 5-4-2022 - HONOURABLE MR. JUSTICE J.B.PARDIWALA AND HONOURABLE MS. JU ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... usband of the writ applicant No.3. The proceedings under Section 153A of the Act were initiated for the last six assessment years. It further appears that no return was filed by Vijaynarayan R. Jaju. Although notice under Section 142(1) was issued to Vijaynarayan Jaju dated 27th May, 2015 along with the detailed consolidated questionnaire, yet no reply was filed by Vijaynarayan Jaju. Ultimately, the final order of assessment came to be passed in the case of Vijaynarayan Jaju dated 10th March, 2016 under Section 144 read with Section 153B(1)(b) of the Act, 1961. Vijaynarayan R. Jaju was assessed on total income of ₹ 98,01,400/-. 2.2 We are informed that Vijaynarayan Jaju preferred an appeal against the above referred assessment orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the writ applicants preferred a representation addressed to the Principal Commissioner of Income Tax, Ahmedabad dated 13th February, 2021 requesting to release the seized assets (jewellery). It is the case of the writ applicants that the Principal Commissioner of Income Tax, Ahmedabad failed to look into the representation and as no decision was taken, the writ applicants are here before this Court with the present writ application. 3. We have heard Mr. Vijay Patel, the learned counsel appearing for the writ applicants and Mr. M.R. Bhatt, the learned senior counsel appearing for the revenue. 4. On 14th September, 2021, a Coordinate Bench of this Court passed the following order; The petitioners are before this Court seeking t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation appears to be quite exhaustive. It contains all the necessary particulars to enable the Principal Commissioner to arrive at a particular conclusion. 6. We dispose of this writ application with a direction to the Principal Commissioner of Income Tax, Ahmedabad to look into the representation filed by the writ applicants within a period of 15 days from today. If need be, give an opportunity of personal hearing and pass an appropriate order in accordance with law on or before 31st May, 2022 without fail. If the order is adverse to the writ applicants, it is open for them to question the same before the appropriate forum in accordance with law. It shall also be open for the writ applicants to even question the legality and validity of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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