Wp/16316/2011 Of D.timma Reddy v. The Assistant Director Of Income Tax (Investment)

THE HON’BLE SRI JUSTICE GODA RAGHURAMANDTHE HON’BLE SRI JUSTICE N.RAVI SHANKAR Writ Petition No.16316 2011 ORDER : (Per Hon’ble Sri Justice Goda Raghuram) The singular grievance in this writ petition is that officers of theIncome Tax Department have not finalized the proceedings initiated againstthe petitioner in respect of the amount of Rs.2,90,000/- seized from thepetitioner’s custody, by the Sub Inspector of police, Peddamandiam PoliceStation on 27-04-2011, during the Kadapa Parliamentary Bye-Elections. 2.According to the petitioner, while he was proceeding toPucchakayala Palle village, Vuyyalawada Mandal, to take delivery of tractorand carrying money to be paid for the same (An amount of Rs.2,50,000/-borrowed by way of a bankers cheque from Thirumallai Bankers and anotheramount of Rs.46,000/- borrowed from Mutthoot Finance by mortgaging goldornaments of his family members), he boarded a passing car and duringsuch journey the car was intercepted and the said amount was found withhim. 3.Despite the seizure having occurred on 27-04-2011, and despitethe petitioner having submitted his written explanation on 29-04-2011, therespondent has not finalized the proceedings and has not recorded a findingas to whether the amount requires to be confiscated or returned to thepetitioner. 4.On instructions, Sri Narsimha Sharma, learned standing counselfor Income Tax appearing for the respondents, states that the amount ofRs.2,90,000/- seized on 27-04-2011 was already credited to the personaldeposit account of the Commissioner of Income Tax Department, Hyderabadand after a draft appraisal report is submitted in the case by therespondents, the same would be forwarded to the assessing officer havingjurisdiction of the case for appropriate action under the relevant provisions ofthe Income Tax Act, 1961. It is further submitted by Sri Sharma that the solerespondent impleaded is only authorised under the provisions of the Act to forward an appraisal report to the jurisdictional assessing authority and thatpassing an order of assessment or finalizing the proceedings pursuant to theseizure of car from the petitioners’ custody is beyond his authority orjurisdiction. 5.In the facts and circumstances of the case, the writ petition isdisposed of directing the respondent to forward the appraisal report to theconcerned and jurisdictional assessing authority without fail demur or anyfurther procrastination, within a period of two weeks from the date of receiptof a copy of this order. There shall be no order as to costs. Dated: 18-08-2011 _____________________________ JUSTICE GODA RAGHURAM ________________________ SHANKARkvr JUSTICE N.RAVI