Mr. Amit Pravin Dhanesha And Anr v. Commissioner Of Income Tax And Ors

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.1214 OF 2013 Mr. Amit Pravin Dhanesha and anr. vs.Commissioner of Income Tax and ors. ..Petitioners. ..Respondents. Mr. Sameer G. Dalal for the Petitioners.Mr. Suresh Kumar for the Respondents. CORAM : MOHIT S. SHAH, C.J. ANDM.S. SANKLECHA, J. DATE : 04 October, 2013 PC: This petition under Article 226 of the Constitution of India has challenged the legality of the search and seizure, operation and the order dated 8 March 2013 rejecting the application for release of seized cash and gold jewellery belonging to petitioner No.2. 2)By order dated 29 August 2013 and 30 September 2013 we had directed the Commissioner of Income Tax-14 to consider and decide the petitioners application for release of the seized goods in accordance with law. 3)Learned Counsel for the petitioners places on record a copy of the order dated 27 September 2013 of the Commissioner of Income Tax -14, Mumbai. As per the said order the Commissioner has decided to retain jewellery valued at Rs.45,00,000/- and cash of Rs.6,00,000/- while releasing the balance jewellery of Rs.97,48,968/-. 4)A copy of the order is taken on record and marked “X” for identification. In view of the above order, the learned Counsel for the petitioner states that the assessment proceedings be expedited otherwise he submits that nothing survives in the petition. 5)The Assessing Officer is directed to expedite the assessment proceedings. 6)Petition is accordingly disposed of. CHIEF JUSTICE M.S. SANKLECHA, J.