Jiwan Kumar And Another v. Hemant Gupta, J

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Date of Decision: 14.2.2013 CWP No. 19352 of 2012 Jiwan Kumar and another ...Petitioners Versus Assistant Director of Income Tax (Inv.), Bathinda and another…Respondents CORAM:HON'BLE MR. JUSTICE HEMANT GUPTAHON’BLE MR. JUSTICE RITU BAHRI Present:Mr. K.L.Goyal, Sr. Advocate with Mr. Jaginder Singh, Advocate for the petitioners. Mr. Rajesh Sethi, Advocate for respondent No. 1. Mr. Kuldip Singh, Advocate for Mr. G.S. Hooda, Advocate for respondent No. 2. HEMANT GUPTA, J. Petitioners have invoked the jurisdiction of this Court seeking returnof the cash amount seized on 12.1.2012 under Section 132-A of the Income TaxAct, 1961. Mr. Sethi, learned counsel for respondent No. 1 states that thecompetent authority shall either pass an order on the request made by thepetitioners for release of the cash amount and/or in respect of assessment within aperiod of one month. In view of the said fact, present petition is disposed of with thedirection to the respondents to decide the request of the petitioners for release ofthe cash amount and/or to frame assessment within a period of one month. (HEMANT GUPTA)JUDGE (RITU BAHRI)JUDGE