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Income Tax Officer (Investigation) Versus Deputy Superintendent of Police & 2

Powers to requisition u/s 132A - failure of the Income Tax department to exercise its requisition powers u/s 132A - police authorities had informed the Income Tax Department about the seizure of the cash - Held that:- When no such requisition was made, the police authority had no business to withhold the cash, if the same was not required for police parties and could not have been withheld under the powers of Criminal Procedure Code. So far as the police is concerned, when it was convinced that .....

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ies 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 APPLICATION NO. 20532 of 2015 - Dated:- 9-8-2017 - MR. AKIL KURESHI AND MR. BIREN VAISHNAV, JJ. For The Petitioner : Mrs Mauna M B .....

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spondents No. 2 and 3 and, in the car, they were carrying cash amount of ₹ 1.40 crores. The police authorities therefore, seized the vehicle, the said cash amount and other valuables such as mobile phones etc. of the occupants of the car under a seizure memo. The case of the occupants was that they were the employees of a Angadia firm and the cash belonged to the angadias and was withdrawn from the bank accounts and was therefore, wrongly seized by the police authorities. An application fo .....

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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 .....

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ain 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 seized, to appear and produce documents so that proper view could have been taken. 6. On the other hand, learned counsel Mr. R.K.Patel for the .....

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