| Case ID |
d3c826cf-f65f-431e-9206-6e892a48f148 |
| Body |
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| Case Number |
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| Decision Date |
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| Hearing Date |
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| Decision |
The writ application filed by the petitioner, Wakil Kumar, seeking the release of Rs. 13.90 lakhs seized under section 132A of the Income-tax Act, 1961, was dismissed. The court observed that the question of ownership of the seized money could not be determined at this stage, as the Income-tax Department is currently investigating the matter. The court noted that since the petitioner was not in possession of the seized money, there was no basis for interference. The petitioner was advised to approach the authorities to substantiate his claim, and the authorities were directed to pass an order in accordance with law within three months of receiving a copy of the order. |
| Summary |
In the case before the Patna High Court, the petitioner, Wakil Kumar, filed a writ application for the release of Rs. 13.90 lakhs seized under section 132A of the Income-tax Act, 1961. The court examined the merits of the case, focusing on the investigation conducted by the Income-tax Department regarding the ownership of the money seized from three individuals. The court highlighted that the determination of ownership was not within its jurisdiction at this stage, as the investigation was ongoing. The decision emphasized the importance of procedural adherence and the opportunity for the petitioner to present his case to the relevant authorities. This case underscores the complexities involved in tax-related disputes and the legal framework governing search and seizure operations under the Income-tax Act. The resolution of such matters often requires thorough investigation and careful consideration by the tax authorities, ensuring that the rights of the individuals involved are respected while upholding the law. The ruling serves as a reminder of the legal recourse available to individuals seeking to contest actions taken by tax authorities. Keywords: Income Tax Act, section 132A, search and seizure, legal recourse, tax disputes. |
| Court |
Patna High Court
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| Entities Involved |
Not available
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| Judges |
NAGENDRA RAI,
ANIL KUMAR SINHA
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| Lawyers |
learned counsel for the parties
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| Petitioners |
Wakil Kumar
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| Respondents |
Commissioner of Income Tax
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| Citations |
2002 SLD 2980,
(2002) 258 ITR 698
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| Other Citations |
Not available
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| Laws Involved |
Income-tax Act, 1961
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| Sections |
132A
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