Anoop v. Mohta, J

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORIGINAL SIDE WRIT PETITION NO.3025 OF 1991 Smt.Harsha H. Shahresiding at 21, Delstar, 9Hughes Road, Bombay 400 036.vs. 1. Commissioner of Income-tax,Aayakar Bhavan, Bombay City IBombay-400 020.Aayakar Bhavan, Bombay City IBombay-400 020. 2. I.T.O. Headquarters I,Aayakar Bhavan, Bombay-400020.Aayakar Bhavan, Bombay-400020. 3. I.T.O., Ward 13(9), AayakarBhavan, Bombay-20.Bhavan, Bombay-20. 4. Union of India. Petitioner Respondents Mr.S.P.Kanuga for the petitioner. CORAM: R.M. LODHA &ANOOPV. MOHTA, JJ. DATED: 17th January 2006 ORALJUDGMENT (Per R.M.Lodha,J.) Income Tax Appellate Tribunal dated 20th October, 1999 has attained finality. In view of the order passed by the Income Tax AppellateTribunal on 20th October, 1999 and the earlier orderpassed by the Commissioner of Income Tax (Appeals)relating to the assessment of the firm-M/s.Shah & ShahFilms, we are of the considered view that there is nojustification in the act of the respondents inwithholding the jewellery that was seized vide orderdated 25th September, 1982, pursuant to the raid conducted at the residential premises of the petitioner on 31st August, 1982. 7. We, accordingly, allow the writ petition and directthe respondents to release the jewellery of thepetitioner that was seized vide order dated 25thSeptember, 1982 in the raid conducted on 31st August,1982 within two weeks of the production of this Orderbefore the respondent no.1 (Commissioner of Income Tax, Bombay City-I, Bombay). Since the respondents have not chosen to appear, we award no costs. (R. M. LODHA, J.) (ANOOP V. MOHTA, J.)