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2021 (10) TMI 1021 - HC - Income TaxIllegal retention of seized money - petitioner is aggrieved by the failure of the respondents/revenue in not refunding sum retained illegally, after adjusting the tax and penalty due, out of the money seized by them - HELD THAT:- As revenue, says that, the petitioner, ordinarily, should have moved an application for rectification under Section 154 of the Income Tax Act, 1961 but having regard to the fact that, several years have passed since the adjustment was made, the best course would be to remit the matter to the AO with a direction to pass a speaking order, qua the grievances articulated by the petitioner in the writ petition. Given the circumstances obtaining in the case, that, indeed, would be the best way forward. Writ petition is disposed of with the following directions:- (i) The writ petition will be treated as the petitioner’s representation/application. (ii) The AO, after hearing the petitioner and/or his authorised representative, will pass a speaking order. This exercise will be completed by the AO at the earliest, though not later than 6 weeks from the date of the receipt of a copy of this order. (iii) The petitioner will file a copy of the writ petition along with the annexures appended herein, with the AO. (iv) The AO will issue a prior written notice to the petitioner, indicating the date and time for hearing. The AO will have the discretion to hear the petitioner and/or his authorised representative, via video-conferencing mechanism.
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