TMI Blog2017 (8) TMI 490X X X X Extracts X X X X X X X X Extracts X X X X ..... other person which may have link to such cash, the said authority had no reason to, in fact, no power to withhold such amount. It was always open for the competent authority acting under section 132A of the Act to requisition such amount, if the conditions contained 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. Deputy Superintendent has imposed certain conditions one of them being that, if and when the Income Tax authorities required the persons from whom the amount was seized to appear and produce the amount, they would do so. - Decided against the revenue. - SPECIAL CIVIL APPL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ural) 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a fax message to the Income Tax Officer, Ahmedabad, conveying that the angadias have contended that the cash amount is withdrawn from different branches of their bank.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 the learned Magistrate on 05.11.2015 for release of the cash which was fixed for hearing on 06.11.2015. He, therefore, requested that a responsible officer of the Income Tax Department will be deputed to remain present before the Magistrate. 4. On 06.11.2015 itself, the department had issued summons to respondent Nos. 2 and 3 to remain present before the authority on 16.11.2015 to give evidence or to produce docume ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any requisition with respect to the cash in question under section 132A of the Act. Under 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 law for the time being in force, he may require the officer or the authority to deliver such asset to the requisitioning officer. When no such requisition was made, the police authority had no business to withhold the cash, if the same was not required for police ..... X X X X Extracts X X X X X X X X Extracts X X X X
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