Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2022 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (4) TMI 1131 - HC - Income TaxSeeking release the seized assets (jewellery) - During the search and seizure proceedings, jewellery owned and possessed by the petitioners also have been seized - HELD THAT:- We are of the view that the Principal Commissioner, Income Tax-I, Ahmedabad should look into the representation filed by the writ applicants dated 13th February, 2021 and take an appropriate decision in accordance with law. The representation appears to be quite exhaustive. It contains all the necessary particulars to enable the Principal Commissioner to arrive at a particular conclusion. 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 the seizure itself before the Principal Commissioner, Ahmedabad.
|