2025 (2) TMI 765

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..... wer u/s 132A of the I.T. Act and the manner of exercise of that power. Merely because the Department had resorted to a different procedure under the Cr.P.C. for the purposes of effectuating the action initiated under Section 132A it could not be said that the power under Section 132A had not been invoked, and the proceedings thereunder initiated, for the purposes of the I.T. Act. Inasmuch as the provisions of Section 132A have been invoked, we are in agreement with the finding of Single Judge that there was no requirement for compliance with the procedure contemplated u/s 148A of the I.T. Act prior to issuing the impugned notices under Section 148. Thus, Writ Appeal fails, and is accordingly dismissed.
Honourable Dr. Justice A.K. Jayas .....

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..... nst the appellant in the instant case. 3. The learned Single Judge, after considering the submissions of the appellant, as also that of the Standing counsel for the Income Tax Department, found that on getting information that certain amounts had been seized by the Police from one Muhammed Salih and one Sabeer Ali, a requisition under Section 132A of the I.T. Act had been issued by the Income Tax Department to the Station House Officer, Nilambur Police Station. On being informed by the Police that the amounts seized from the aforesaid persons had been produced before the Judicial First Class Magistrate Court, Nilambur, the Department had filed an application under Section 451 of the Code of Criminal Procedure [hereinafter referred to as th .....

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..... Section 132A of the I.T. Act could not be said to have been invoked at any stage so as to overcome the requirements of complying with the procedure under Section 148A of the I.T. Act before issuing notices under Section 148 of the I.T. Act. We are afraid, we cannot accept the said submission of the learned counsel for the appellant since, the submission appears to confuse between the existence of a power under Section 132A of the I.T. Act and the manner of exercise of that power. Merely because the Department had resorted to a different procedure under the Cr.P.C. for the purposes of effectuating the action initiated under Section 132A of the I.T. Act, it could not be said that the power under Section 132A had not been invoked, and the proc .....

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