S.a.kamleshkumar Amarchand (Huf v. The Deputy Commissioner Of Income Tax, Central Circle I (2)

IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated : 22.04.2016CORAM: THE HONOURABLE MR.JUSTICE M.DURAISWAMY S.A.Kamleshkumar Amarchand (HUF)... Petitioner Vs. 1. The Deputy Commissioner of Income Tax, Central Circle I (2), No.46, (Old No.108) New Building, Mahatma Gandhi Road, Nungambakkam, Chennai – 600 034. 2. The Assistant Commissioner of Income Tax, Central Circle IV (2), No.46, (Old No.108) New Building, Mahatma Gandhi Road, Nungambakkam, Chennai – 600 034. 3. The Commissioner of Income Tax (Appeals)-18, 121, Nungambakkam High Road, Chennai – 600 034.... Respondents Writ Petition is filed under Article 226 of theConstitution of India praying for issuance of writ of mandamusdirecting the respondents to release 20,643.97 gms of gold andjewellery seized vide Panchanama dated 21.11.2012 forthwith. For Petitioner : Dr.Anitha SumanthFor Respondent : Mr.P.Rajkumar Jhabak for Mr.T.Pramod Kumar Chopda, Senior Standing Counsel The above Writ Petition has been filed by the petitionerto issue a writ of mandamus directing the respondents torelease 20,643.97 gms of gold and jewellery seized videPanchanama dated 21.11.2012.https://hcservices.ecourts.gov.in/hcservices/ 2.Dr.Anitha Sumanth, learned counsel appearing for thepetitioner submitted that the appeal filed by the petitioneris pending before the 3[rd] respondent and the 3[rd] respondent maybe directed to dispose of the appeal within a time frame andalso submitted that since the gold and jewellery are layingwith the respondents, the petitioner is put to irreparablemonetary loss and hardship. Further, the learned counselsubmitted that the prayer made by the petitioner for therelease of the gold and jewellery may be considered by the 2[nd]respondent within a time frame, taking into consideration theratio laid down in the judgment reported in (2012) 252 CTRReports [Puspa Ranjan Sahoo Vs. Assistant Director of IncomeTax (Inv.)]. 3.Mr.P.Rajkumar Jhabak, learned counsel appearing for therespondents submitted that the 3[rd] respondent may be directedto dispose of the appeal within three months and the 2[nd]respondent may be directed to consider the petitioner'srequest for the release of the gold and jewellery within fourweeks time, in accordance with law. 4.Having regard to the submissions made by the learnedcounsel on either side, without expressing any opinion withregard to the merits of the case, I direct the 3[rd] respondentto dispose of the appeal filed by the petitioner, on meritsand in accordance with law, within a period of three monthsfrom the date of receipt of a copy of this order. I alsodirect the 2[nd] respondent to consider the petitioner's prayerfor the release of the gold and jewellery taking intoconsideration the ratio laid down in the judgment reported in(2012) 252 CTR Reports [Puspa Ranjan Sahoo Vs. AssistantDirector of Income Tax (Inv.)] and pass orders within a periodof four weeks from the date of receipt of a copy of thisorder. 5.With these observations, the Writ Petition is disposedof. No costs. Consequently, the connected miscellaneouspetitions are closed. Sd/- Assistant Registrar(CCC) //True Copy// Sub Assistant Registrar va https://hcservices.ecourts.gov.in/hcservices/ To 1. The Deputy Commissioner of Income Tax, Central Circle I (2), No.46, (Old No.108) New Building, Mahatma Gandhi Road, Nungambakkam, Chennai – 600 034. 2. The Assistant Commissioner of Income Tax, Central Circle IV (2), No.46, (Old No.108) New Building, Mahatma Gandhi Road, Nungambakkam, Chennai – 600 034. 3. The Commissioner of Income Tax (Appeals)-18, 121, Nungambakkam High Road, Chennai – 600 034. +1cc to Mr.Dr.Anitha Sumanth, Advocate, S.R.No.24998+1cc to Mr.T.Pramod Kumar Chopda, Advocate, S.R.No.25209 W.P.No.14793 of 2016 andW.M.P.Nos.12934 & 12935 of 2016RSK(CO)CA(05/05/2016)