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TMI Blog2025 (2) TMI 765X X X X Extracts X X X X X X X X Extracts X X X X ..... ri.P.Raghunathan, By Adv. Sri.Bonny Benny, By Adv. Sri.Bejoy Joseph P.J., By Adv. Sri.Govind G. Nair, By Adv. Sri.Balu Tom And By Adv. Smt.Thasleena.K.K. For the Respondent : By Smt. Susie B Varghese, Sc For Income Tax JUDGMENT DR. A.K. JAYASANKARAN NAMBIAR, J. The petitioner in W.P.(C).No.9269 of 2024 is the appellant herein aggrieved by the judgment dated 11.03.2024 of the learned Single Jud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the department to avoid following the procedure contemplated under Section 148A of the I.T. Act, more so because it could not be said that proceedings under Section 132A of the I.T. Act had been initiated against the appellant in the instant case. 3. The learned Single Judge, after considering the submissions of the appellant, as also that of the Standing counsel for the Income Tax Department, f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... court. The learned Judge therefore found that merely because the Department had resorted to proceedings under Section 451 of the Cr.P.C. for obtaining custody of the amounts that were in the custody of a court, it could not be said that no proceedings had effectively been initiated under Section 132A of the I.T. Act. The writ petition was, therefore, dismissed by the learned Single Judge. Although ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the seized amounts to the Department, the provisions of Section 132A of the I.T. Act could not be said to have been invoked at any stage so as to overcome the requirements of complying with the procedure under Section 148A of the I.T. Act before issuing notices under Section 148 of the I.T. Act. We are afraid, we cannot accept the said submission of the learned counsel for the appellant since, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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