9911796707
TMI Blog2024 (3) TMI 1411X X X X Extracts X X X X X X X X Extracts X X X X ..... COURT] that when an item or cash, as in this case, is produced before a Criminal Court, then it is not open to the Income Tax Department to issue a notice under Section 132A to the Court in question. Once the item is produced before the Court in connection with any criminal case registered by the Police or any other law enforcement agency, an application for release of the same or for giving custody of the same to the Income Tax Department can only be in accordance with the provisions of the Code of Criminal Procedure and specifically Section 451 Cr.P.C. thereof. That does not take away the fact that the department had initiated proceedings u/s 132A to requisition the amount from the Station House Officer, Nilambur Police Station. Therefo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 961 Act. It is submitted that by virtue of the 1st proviso to Section 148 A of the 1961 Act, the procedure is dispensed with only in case a search is initiated under Section 132 of the 1961 Act or the books of account, other documents or any assets are requisitioned under Section 132 A of the 1961 Act in the case of an assessee on or after 01-04-2021. It is submitted that in the facts of the present case, certain amounts of cash were recovered from one Muhammed Salih and one Sabeer Ali. It is submitted that the said cash was seized by the Police, and the same was produced before the Judicial First Class Magistrate Court, Nilambur, in Crime No.100 of 2022, registered by the Police. It is submitted that thereafter, the Income-tax Department f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .C, as going by the judgment of this Court in R. Ravirajan and Others v. State of Kerala; 2023 (4) KLJ 423, the provisions of Section 132A of the 1961 Act cannot be applied to requisition something in the custody of a Court. It is submitted that the filing of an application under Section 451 Cr.P.C. cannot, therefore, be said to be fatal to the issuance of notices under Section 148 of the 1961 Act without following the procedure under Section 148A of the 1961 Act, as the provisions of Section 132A of the 1961 Act were actually invoked in the facts and circumstances of this case. Having heard the learned counsel for the petitioner and the learned Standing Counsel appearing for the Income Tax Department, I am of the view that the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in question. Once the item is produced before the Court in connection with any criminal case registered by the Police or any other law enforcement agency, an application for release of the same or for giving custody of the same to the Income Tax Department can only be in accordance with the provisions of the Code of Criminal Procedure and specifically Section 451 Cr.P.C. thereof. That does not take away the fact that the department had initiated proceedings under Section 132 A of the 1961 Act to requisition the amount from the Station House Officer, Nilambur Police Station. Therefore, I have no option but to hold that this is a case covered by the 1st proviso to Section 148A of the 1961 Act. Therefore, the procedure contemplated by the pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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