9911796707
TMI Blog2024 (3) TMI 1411X X X X Extracts X X X X X X X X Extracts X X X X ..... sed before this Court is that a reading of Exts.P1 to P4 will indicate that the procedure contemplated by Section 148A of the 1961 Act has not been followed before issuing the impugned notices. It is the case of the petitioner that the reference to Section 132 A of the 1961 Act in the impugned notices is only to get over the formalities contemplated by Section 148A of the 1961 Act, and the facts and circumstances of the case indicate that Section 132A of the 1961 Act is not applicable. 2. Sri. P. Raghunathan, the learned counsel appearing for the petitioner, would vehemently contend that Section 148 A of the 1961 Act contemplates the conduct of an inquiry providing opportunity to the assessee before issue of notice under Section 148 A of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... legal and unsustainable in law. 3. Sri. Navaneeth N. Nath, the learned Standing Counsel appearing for the Income Tax Department, would submit that the contention taken on behalf of the petitioner is contrary to the facts. It is submitted that on getting information that certain amounts had been seized by the Police from the aforesaid Muhammed Salih and Sabeer Ali, a requisition under Section 132A of the 1961 Act had been issued by the Income Tax Department to the Station House Officer, Nilambur Police Station. It is submitted that on being informed that the amounts seized from the aforesaid persons had been produced before the Judicial First Class Magistrate Court, Nilambur, the Income Tax Department filed an application under Section 451 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Income Tax Department had filed an application under Section 451 Cr.P.C, this cannot be treated as a case covered by Section 132A of the 1961 Act cannot be accepted. According to the learned Standing Counsel for the Income Tax Department, the department had requisitioned the amount from the Station House Officer, Nilambur Police Station, and it was only after being informed that the amount had been produced in Court that an application under Section 451 Cr.P.C was filed. It is clear from the judgment of this Court in R. Ravirajan and Others (Supra) that when an item or cash, as in this case, is produced before a Criminal Court, then it is not open to the Income Tax Department to issue a notice under Section 132A of the 1961 Act to the C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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