Mr.s.a.kamlesh Kumar (Huf v. The Principal Commissioner Of Income Tax Central

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 23.04.2021 CORAM THE HONOURABLE DR.JUSTICE ANITA SUMANTHW.P.NO.4537 OF 2021&WMP NO.9412 OF 2021 Mr.S.A.Kamlesh Kumar (HUF) ... Petitioner..Vs.. 1 The Principal Commissioner of Income Tax Central -1, Chennai Income Tax Department, 108, Nungambakkam High Road, Chennai. 2 The Additional Commissioner of Income Tax Central -1, Chennai, Income Tax Department, 108, Nungambakkam High Road, Chennai. 3 The Assistant Commissioner of Income Tax Central -1(2) Chennai, Income Tax Department, 108, Nungambakkam, High Road, Chennai. ...Respondents Prayer:Writ Petition filed under Article 226 of the Constitutionof India praying to issue Writ of Mandamus directing therespondents to release the jewellery retained by them. For Petitioner : Mr.A.S.SriramanFor Respondents : Mr.A.P.Srinivas Senior Standing Counsel O R D E R After hearing the parties, on 26.02.2021, I have passed thefollowing order: 2. The prayer is for a mandamus directing therespondents to release the jewellery retained bythem seized in the course of search conducted on21.12.2012. The assessment framed pursuant theretohas travelled in appeal to the Income TaxAppellate Tribunal and has been remanded. https://hcservices.ecourts.gov.in/hcservices/ 3.The order of remand passed by the Income TaxAppellate Tribunal on 12.12.2017 was challenged bythe revenue in Tax Case (Appeal) No.434 of 2018,dismissed on 15.07.2020 by a Division Bench ofthis Court. On the assessment has been completedas early as on 31.12.2018, where the AssessingAuthority records the position that the entiredemand of taxes and interest has been paid and thedemand is quantified as 'nil'. The petitioner haschallenged the assessment and the same is pendingdisposal before the Commissioner of Income Tax(Appeals). While so, seeing as the entire demandhas been remitted and the interests of the revenueprotected, the petitioner sought return of theseized jewelery on 09.03.2020. 4. Let the representation be considered anddisposed after hearing the petitioner and ordersbe passed prior to 30.03.2021. 2. The matters had come up for hearing on two occasionswhen I was given to understand that the process of consideringthe petitioner's representation was on-going and additional timewas sought. It is brought to my notice today that on 08.04.2021,the Deputy Commissioner of Income Tax, Central Circle -1(2) hasconveyed the approval of the Principal Commissioner of IncomeTax for release of 5825.59 gms of jewellery and communicated thesame to the Assessing Officer. The letter states that theprocess of release is underway. This is recorded. Thecommunication of the Assessing Officer is extracted below: The assessee vide his petition dated 03.11.2020and on other dates requested for release of GoldJewellery weighing 5825.59 gms before the PrincipalCommissioner of Income Tax, Central -1. On theapplication made by Shri.S.A.Kamalesh Kumar HUF,Principal Commissioner of Income Tax, Central – 1 hasapproved the release of 5825.59 gms of jewellery andcommunicated to the undersigned vide order inC.No.1541/PCIT/C-1/60/2013-14 dated 08.04.2021. Videapproval cited above, the process of the release isunderway and Gold jewellery will be releasedcomplying with the directions of The PrincipalCommissioner of Income Tax, Central – 1.' 3. In the light of the same, the mandamus sought standsachieved. Let the process of release be completed afterobserving all formalities and procedures as required under theRules within a period of four (4) weeks from today. 4. This Writ Petition is closed. No costs. ConnectedMiscellaneous Petition is also closed. Sd/- Assistant Registrar(CCC) //True Copy// sl To Sub Assistant Registrar 3. In the light of the same, the mandamus sought standsachieved. Let the process of release be completed afterobserving all formalities and procedures as required under theRules within a period of four (4) weeks from today. 4. This Writ Petition is closed. No costs. ConnectedMiscellaneous Petition is also closed. Sd/- Assistant Registrar(CCC) //True Copy// sl To Sub Assistant Registrar 1 The Principal Commissioner of Income Tax Central -1 Chennai Income Tax Department 108 Nungambakkam High Road Chennai.2 The Additional Commissioner of Income Tax Central -1 Chennai Income Tax Department 108 Nungambakkam High Road Chennai.3 The Assistant Commissioner of Income Tax Central -1(2) Chennai Income Tax Department 108 Nungambakkam High Road Chennai. +1cc to Mr.A.P.Srinivas, Senior Standing Counsel, S.R.No.25375 W.P.No.4537 of 2021 & WMP No.9412 of 2021KJ(CO)CS/02/07/2021 https://hcservices.ecourts.gov.in/hcservices/