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2017 (10) TMI 109 - HC - Income TaxRelief for release of gold and jewellery - Department has released the gold and jewellery to the petitioner's brother under similar circumstances - Held that:- Considering submission made by the petitioner that apart from search and seizure operation conducted in the business premises of the petitioner, similar search and seizure operation was conducted in the business premises of the petitioner's brother. Though order of assessment has been passed against the petitioner's brother, till date they have not paid taxes, but the Department has released the gold and jewellery to the petitioner's brother. It is not known under what basis, the third respondent has released the gold and jewellery to the petitioner's brother, especially when they are defaulters in payment of tax as computed by the Assessing Officer. In my considered view, this aspect of the matter can also be placed before the ITAT by the petitioner in an application, which they can move for appropriate interim direction for release of gold and jewellery. Accordingly, this writ petition stands disposed of by giving liberty to the petitioner to file proper interlocutory application in the pending appeal before the ITAT seeking for release of gold and jewellery. It is open to the petitioner to place all points before the ITAT and if, such application is filed, the ITAT is requested to give preference to the application and consider for an earlier disposal of the application, in the light of the fact that the gold and jewellery are in the custody of the Department for over five years. The petitioner is also entitled to raise plea that he alone has been discriminated, when his brother has been granted the relief for release of the gold and jewellery.
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