Rauma Imran Adam v. Commissioner Of Income Tax

C/SCA/1662/2021 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 1662 of 2021 ========================================================== RAUMA IMRAN ADAM Versus COMMISSIONER OF INCOME TAX ========================================================== Appearance:MALAV M MULANI(8844) for the Petitioner(s) No. 1,2,3,4 for the Respondent(s) No. 1 ========================================================== CORAM: HONOURABLE MR. JUSTICE J.B.PARDIWALAandHONOURABLE MR. JUSTICE ILESH J. VORA Date : 29/01/2021 ORAL ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) 1. By this writ application under Article 226 of the Constitution of India, the writ applicants have prayed for the following reliefs:India, the writ applicants have prayed for the following reliefs: “AYour Lordships may be pleased to issue writ in the nature of mandamus or any other appropriate writ, order or direction quashing and setting aside the notice dated 16.10.2019 issued by the respondent authority at Annexure – A and thereby be further pleased to direct to handover the custody of cash seized in pursuance to the notice dated 16.10.2019 issued by the respondent authority at Annexure – A; B.Pending admission, final hearing and disposal of the present petition, Your Lordships may be pleased to issue writ of mandamus or a writ in the nature of mandamus or any other appropriate writ, order or direction to hand over the cash seized pursuant to the notice dated 16.10.2019 issued by the respondent authority at Annexure – A; C.Pass any such order and/or further orders that this Hon'ble Court may deem fit in the facts and circumstances of the present case;” 2. We have heard Mr. Malav Mulani, the learned counsel appearing for the writ applicant. It appears from the materials on record that cash to the tune of Rs.17,90,000/- was seized on 15.10.2019 by the Police from the possession of the writ applicants while they were travelling in a car and later the said cash was handed over to the Income Tax Department at Mehsana. Thereafter, the proceedings were initiated under Section 131 (1) A of the Income Tax Act, 1961. Such proceedings came to be initiated way back in October, 2019. According to the learned counsel his clients have cooperated in the inquiry conducted so far. However, till this date, the cash still remains with the department and no proceedings of any nature have been initiated under the Act, 1961.for the writ applicant. It appears from the materials on record that cash to the tune of Rs.17,90,000/- was seized on 15.10.2019 by the Police from the possession of the writ applicants while they were travelling in a car and later the said cash was handed over to the Income Tax Department at Mehsana. Thereafter, the proceedings were initiated under Section 131 (1) A of the Income Tax Act, 1961. Such proceedings came to be initiated way back in October, 2019. According to the learned counsel his clients have cooperated in the inquiry conducted so far. However, till this date, the cash still remains with the department and no proceedings of any nature have been initiated under the Act, 1961. 3. We dispose of this writ application with a direction to the respondents to look into the matter at the earliest and take an appropriate decision in accordance with law. It is being more than 2 years since the property was seized. If the department wants to initiate any further action in this regard, it should have done by now. Let the matter be looked into and appropriate decision be taken by 15.02.2021. The writ applicant shall be informed accordingly by the concerned authority.respondents to look into the matter at the earliest and take an appropriate decision in accordance with law. It is being more than 2 years since the property was seized. If the department wants to initiate any further action in this regard, it should have done by now. Let the matter be looked into and appropriate decision be taken by 15.02.2021. The writ applicant shall be informed accordingly by the concerned authority. 4. With the above, the writ application stands disposed of. (J. B. PARDIWALA, J) (ILESH J. VORA,J)