9911796707
TMI Blog2022 (3) TMI 498X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner stands rejected. 2. It is the grievance of the petitioner that on a fateful day dacoity was committed by some accused persons at the house of petitioner to the tune of Rs. 1,24,00,000/- (Rs. One Crore Twenty Four Lacs only). F.I.R. was registered vide Crime No.172/2021 and investigation carried out. The accused persons were arrested and charge sheet was filed. The case is pending consideration for trial. Incidentally, Rs. 53,16000/- (Rs. Fifty Three Lacs Sixteen Thousand Only) and some silver ornaments were recovered from the possession of accused persons. 3. An application under Section 457 of Cr.P.C. was filed by the present petitioner-Jahar Singh Gurjar in which he sought interim custody of Rs. 45,16000/-. The said applicatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Income Tax Department rightly intervened in the matter. These assets (cash amount) were never disclosed by the petitioner/complainant and other complainants also before the Income Tax Department. Even, they did not bother to file Income Tax Return and under the garb of agriculture income, the petitioner (and other related persons/complainants) were trying to avoid the tax liability. The same is not permissible. He prayed for dismissal of the petition. 7. Heard the learned counsel for the parties and perused the documents appended thereto. 8. It is the case where petitioner as a complainant is seeking refund of his part of looted amount on interim custody from the trial Court. Total amount, which was recovered allegedly from the possessio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Director, Additional Commissioner,] [Joint Director], [Joint Commissioner], [Assistant Director] [or Deputy Director], [Assistant Commissioner or Deputy Commissioner] or income-tax Officer [hereinafter in this section and in sub-section (2) of section 278D referred to as the requisitioning officer] to require the officer or authority referred to in clause (a) or clause (b) or clause (c), as the case may be, to deliver such books of account, other documents or assets to the requisitioning officer. [Explanation.- For the removal of doubts, it is hereby declared that the reason to believe, as recorded by the income-tax authority under this sub-section, shall not be disclosed to any person or any authority or the Appellate Tribunal.]" 9. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtment and is released to the petitioner, then it may hamper effective implementation of relevant provision of Income Tax Act and therefore, in the fact situation it is apposite that amount be deposited with the Income Tax authority and proceedings before the competent authority of the Income Tax Department be concluded within the time stipulated as per the relevant provisions of the Income Tax Act. Time is running fast against the department for assessment. Therefore, it is expected that the Income Tax Department shall complete the assessment proceedings within the time stipulated. 12. Resultantly, the petition preferred by the petitioner fails. The trial Court is directed to immediately release the amount in favour of the Director, Incom ..... X X X X Extracts X X X X X X X X Extracts X X X X
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