9911796707
TMI Blog2021 (4) TMI 975X X X X Extracts X X X X X X X X Extracts X X X X ..... ts Through: Mr. Deepak Anand, Sr. Standing Counsel for the revenue. O R D E R [Court hearing convened via video-conferencing on account of COVID-19] CM APPL. No.14861/2021 1. Allowed, subject to just exceptions. W.P.(C) 4826/2021 & CM APPL. No.14862/2021 2. There are several grievances raised by the petitioner-assessee against the actions of the respondent-revenue concerning search, seizure ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... come-tax returns (in short 'ITRs') filed for the relevant assessment years. For this purpose, Mr. Gulati has relied upon a tabular chart which is appended on pages 363-364 of the paper book and is marked as Annexure 'R'. 4. Insofar as the seizure of the said title deeds is concerned, Mr. Gulati draws our attention to the provisions of Section 132(1)(c)(iii) of the Income Tax Act, 1961 (in short ' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... [something which Mr. Anand cannot but accept], that the seizure could have been made only, if the facts and circumstances fell within the ambit and scope of the provisions of Section 132(1)(c) of the Act. 5.2. It is in this context, we asked Mr. Anand to take instructions with regard to the release of the title deeds. Mr. Anand has taken instructions from Ms. Jyoti Meena, i.e., Deputy Director o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny, will be filed before the next date of hearing.
9. In case, the Assessing Officer takes a decision, not to release all or some out of the ten title deeds in her custody, an order to that effect will be passed and a copy of the same will be furnished to the petitioner-assessee. In that event, the petitioner will have liberty to approach the Court.
10. List the matter on 02.08.2021. X X X X Extracts X X X X X X X X Extracts X X X X
|
