D.ramya v. The Commissioner Of Income Tax, Chennai Xchennai-34

IN THE HIGH COURT OF JUDICATURE AT MADRAS THE HONOURABLE MR.JUSTICE R.MAHADEVAN D.Ramya Petitioner Vs 1.The Commissioner of Income Tax, Chennai XChennai-34 2.The Director of Income Tax (Investigation), Chennai-343.The Additional Commissioner of Income TaxNon Corporate Range-14, Chennai-344.The Deputy Commissioner of Income Tax, Central Circle IV(1)Chennai-34 5.The Assistant Commissioner of Income Tax, Central Circle 1(1)Chennai-34 6.The Income Tax Officer,Non Corporate Ward 14(5) Chennai-34Respondents Prayer:- This Writ Petition is filed under Article 226 of theConstitution of India, for the relief as stated therein. This Writ Petition is filed to issue a Writ of Mandamusto direct the respondents to consider the representation of thepetitioner, dated 18.11.2013 and to release the jewellery,belonging to the Petitioner, (having PAN: ) which wasseized by the 2nd respondent on 21.04.2005. 2. The case of the Petitioner is that a search wasconducted on 16.3.2005 in the premises of one T.Manawalan athttps://hcservices.ecourts.gov.in/hcservices/Gopalakrishna Road, T.Nagar, Chennai-18 and the said premises was occupied by his wife Sudha Manawalan, who is the aunt of thePetitioner. In the said search, a locker key relating to LockerNo.819D of Bank of India, Mount Road, Chennai was found and thesaid locker belonged to the Petitioner. The Petitioner was in USAat the relevant time and therefore, the locker was opened on21.04.2005 and the petition mentioned jewels were seized by the 2ndrespondent. Before leaving India, the Petitioner was assessed totax in PAN: and no proceedings were initiated by therespondents against the Petitioner. Hence, the Petitioner made arepresentation dated 18.11.2013 before the 1st respondent forrelease of the petition mentioned jewels, which was not consideredtill date. Having found no other remedy, this Writ Petition hasbeen filed. 3. This court heard the learned counsel on either sideand also perused the materials available on record. 4. Though the prayer in this Writ Petition is for alarger relief, the learned counsel for the petitioner has confinedhis argument to the limited extent of directing the CompetentAuthority to consider and dispose of the representation of thePetitioner dated 18.11.2013, expeditiously. 5. After getting due instructions, the learned SeniorStanding Counsel for the respondents has submitted that theCompetent Authority to consider and dispose of the representationof the petitioner, is the Deputy Commissioner of Income Tax,Circle-1, Trichy. 6. Hence, considering the limited prayer now sought forby the learned counsel for the petitioner, without going into themerits of the case, the Petitioner is directed to produce a copy ofthe representation dated 18.11.2013 along with a copy of this orderto the Deputy Commissioner of Income Tax, Circle-1, Trichy and onsuch production, the Deputy Commissioner of Income Tax, Circle-1,Trichy is directed to consider and dispose of the representation ofthe petitioner, dated 18.11.2013, with regard to return of thejewellery in question to the petitioner, on merits and inaccordance with law, after giving an opportunity of personalhearing to the petitioner, within a period of four weeks from thedate of receipt of a copy of this order. 7. With the above directions, this Writ Petition isdisposed of. No costs. Sd/- Asst.Registrar (CS V ) /true copy/ Sub Asst. Registrar To: 1. The Commissioner of Income Tax, Chennai X, Chennai-34 2. The Director of Income Tax (Investigation), Chennai-34 3. The Additional Commissioner of Income Tax, Non Corporate Range-14,Chennai-3414,Chennai-34 4. The Deputy Commissioner of Income Tax, Central Circle IV(1),Chennai-34Chennai-34 5. The Assistant Commissioner of Income Tax, Central Circle 1(1),Chennai-34Chennai-34 6. The Income Tax Officer, Non Corporate Ward 14(5), Chennai-34 7. With the above directions, this Writ Petition isdisposed of. No costs. Sd/- Asst.Registrar (CS V ) /true copy/ Sub Asst. Registrar To: 1. The Commissioner of Income Tax, Chennai X, Chennai-34 2. The Director of Income Tax (Investigation), Chennai-34 3. The Additional Commissioner of Income Tax, Non Corporate Range-14,Chennai-3414,Chennai-34 4. The Deputy Commissioner of Income Tax, Central Circle IV(1),Chennai-34Chennai-34 5. The Assistant Commissioner of Income Tax, Central Circle 1(1),Chennai-34Chennai-34 6. The Income Tax Officer, Non Corporate Ward 14(5), Chennai-34 7. The Deputy Commissioner of Income Tax,Circle I, Trichy.Circle I, Trichy. +1 cc to Mrs.Srithar, Advocate, sr.41845 +1 cc to Mr.T.Pramodkumar Chopta, Advocate, sr.41386. vsn(co)kra(24/08)kra(24/08) WP.No.7905/2015