Rekha Chandra v. The Chief Commissioner Of Income Tax

5. IN THE HIGH COURT OF JUDICATURE AT PATNA CIVIL WRIT JURISDICTION CASE No.270 of 2011 ====================================================== Rekha Chandra, W/o Dr. Ramesh Chandra R/o Chandra Bhawan, Mithapur B Area, P.S.-Jakkanapur, District-Patna. …………Petitioner Versus 1.The Chief Commissioner of Income Tax -1, Revenue Building, Bailey Road, Patna. Road, Patna. 2.The Commissioner of Income Tax-II, Revenue Building Bailey Road, Patna. Patna. 3.The Deputy Commissioner of Income Tax, Circle-5, Lok Nayak Bhawan, Dakbunglow Road, Patna. Bhawan, Dakbunglow Road, Patna. …….. Respondents. ====================================================== APPEARANCE : For the Petitioner : Mr. Prakash Sahay, Advocate. For the Respondents : Mr. Harshwardhan Prasad, Advocate. ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE And HONOURABLE MR. JUSTICE JYOTI SARAN ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) 22.04.2011 This petition under Article 226 of the Constitution has been filed by one Rekha Chandra for recovery of jewellery seized by the Income Tax Department on 26[th]November 1992. Pursuant to the said search and seizure; admittedly neither the petitioner nor her husband has been held liable for recovery nor any demand has been raised against the petitioner or her husband. Nevertheless, the Department failed to return the jewellery seized. Therefore, the present writ petition. Learned Advocate Mr. Prakash Sahay appears for the petitioner. He admits that pending this petition, Income Tax Department has returned the jewellery seized on 26[th] November 1992. He agrees that the cause of action does not survive. He, therefore, seeks leave to withdraw this petition. Leave is granted. Petition is disposed of as withdrawn. ( R.M.Doshit,CJ. ) Sujit (Jyoti Saran,J)