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TMI Blog2017 (8) TMI 490X X X X Extracts X X X X X X X X Extracts X X X X ..... RK Patel, with Mr. Darshan R Patel Advocate ORAL JUDGMENT (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. This petition is filed by the Income Tax Department to challenge an order dated 07.11.2015 passed by the Deputy Superintendent of Police, Modasa. Brief facts are as under: 2. On 04.11.2015, the police authorities intercepted a Ford Fiesta car on Shamlaji-Himmatnagar highway and found that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the seizure of the cash. On 06.11.2015, the Police Inspector, Modasa (Rural) sent a fax message to the Income Tax Officer, Ahmedabad, conveying that the angadias have contended that the cash amount is withdrawn from different branches of their bank. They also produced supporting documents. This amount was needed looking to the ensuing Diwali vacation. The angadias have moved an application before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 07.11.2015 releasing the cash on certain terms and conditions. Counsel for the department submitted that the action of the said officer was needlessly hasty when the department is looking into the source of the cash, there was no reason why the same should have been released without awaiting of outcome of such inquiry. The department had issued notices to the persons, from whom the cash was sei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r clause (c) of sub-section (1) of Section 132A, it is open for the competent authority if he has reason to believe that any assets represent either wholly or in part income or property which has not been, or would not have been disclosed for the purpose of the Act by any person from whose possession or control such assets have been taken into custody by any officer or authority under any other la ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... therein were not satisfied. However, without any such requisition, it was not open to ask the police authorities not to release the amount which the said authorities otherwise did not require to withhold. 8. Even otherwise, while releasing the amount, the Deputy Superintendent has imposed certain conditions one of them being that, if and when the Income Tax authorities required the persons from ..... X X X X Extracts X X X X X X X X Extracts X X X X
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