TMI Blog2023 (11) TMI 653X X X X Extracts X X X X X X X X Extracts X X X X ..... s that pursuant to a check conducted by the Income Tax Officials at the premises of the third respondent-Company, the certain books of accounts and all other documents of the third respondent- Company were seized; that the Official Liquidator, in pursuance of the proceedings initiated against the third respondent-Company is need of such documents, which were in the custody of Income Tax Official and has sent notice to the Assistant Commissioner of Income Tax, for providing those documents, the said Income Tax Official has been impleaded as one of the party respondent in this Writ Proceedings, this Court is of the view that it would be suffice to direct the first respondent to vacate the property, inasmuch as, the second respondent has no ro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... idation proceedings were initiated against the third respondent-Company and the Official Liquidator sealed the property. The petitioner being the owner of the property made a representation dated 04.01.2022 to the respondents 1 and 2 setting out fact that place/property, where, the third respondent-Company run the business, is the petitioner's property and therefore, sought to de-seal the property. Since the said representation evoked no response, the petitioner has filed the present Writ Petition seeking for aforesaid prayer. 3. Mrs.P.Rajalakshmi, learned counsel appearing for the petitioner would submit that the petitioner is the owner of the property, however, pursuant to a check conducted by the Income Tax Department, all the b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assets of the third respondent-Company, both movable and immovables, locked and sealed the property, under an impression that the property also belongs to the third respondent, however, upon verification of records, it is found that the property belongs to the petitioner. Hence, Deputy Official Liquidator assured that the Official Liquidator would vacate the premises, however, requested for granting sufficient time. 5. Heard the learned counsel for the petitioner and respondents. 6. As far as second respondent, Assistant Commissioner of Income Tax is concerned, since it appears that pursuant to a check conducted by the Income Tax Officials at the premises of the third respondent-Company, the certain books of accounts and all ..... X X X X Extracts X X X X X X X X Extracts X X X X
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