Wp/3287/2024 Of Mohd Zaheeruddin v. The Principal Commissioner Of Income Tax (Central)

HIGH COURT (SPecial Original Jurisdiction) IUONDAY, THE EIGHTEENTH [I\iIARCH], TWOTHOUSANDAND PRESENT THE HONOURABI-E [JUSTICE P.SAM KOSHY]ANDTHE HONOURABLE [N.TUKARAMJI] WRIT PETITION [NO: 3287 ][0F ][2024] Between: Mohd Zaheeruddin, [S/o, ][Ivlohammed ][Faqrudd.in, ][aged about 68 ][ye.ars,.occ.]Business, 8_1 [3_4 t7 ][Bn' ]: [Rilii;;"il;; ][corony ][Near"Nationa I ][Police Academy']ShivramPallY, [Dist] ...PETITIONER ANI) 'lThe Principal commissioner [of ][lncome ][Tax ][(central), Aayakar ][Bhavan']Basheerba!h, [Hyderabad-500 ][004]Basheerba!h, [Hyderabad-500 ][004]2. The lncome [Tax ][Officer, ][Ward-8('1), ][Signature ][Tower' ][Kondapur' RR ][Dist-]500084500084 3. The Principal [Director ][of ][lncome ][Tax (lnv)' Aayakar bhavan' ][Hyderabad- ][500]004004 4. TheDeoutvDirectoroflncomeTax(lnv),Unit-5(1)'4thFloor'Aayakarbhavan,'Hyderabad-500 [004]bhavan,'Hyderabad-500 [004] tiThe Union of [lndia, ][Represented ][by ][its ]-Secretaryi - to 110 the 001Government,Department of [Revenue. Ministry ot l-rnance' New ][ueln]Department of [Revenue. Ministry ot l-rnance' New ][ueln] ...RESPONDENTS Petition under [Article 226 ][of ][the Constitution ][of ][lndia ][praying ][that ][in ][the]circumstancesstatedintheaffidavitfiledtherewith,theHighCourtmaybepleased to issue a [writ, order ][or direction, ][one, ][more ][particularly ][in ][the ][nature ][of]mandamus [declaring ][the ][inaction ][on ][the ][part ][of ][the ][Respondents ][in ][not]considering [the ][req ][uests/representations ][for ][release ][of ][cash seized ][to ][the ][tune ][of]Rs.24,50,000lvideapplicationsdated07l11t2o23'16t1112023and2211112023duringtheAssessmentYear2023-24asillegalandarbitraryandconsequentlydirect the [Respondent ][No.2 ][to ][consider ][the ][various ][applications ][dated] 0711112023. 1611i12023 and 2211112023 requesting for rerease of cash seized tothe tune oi Rs 24,50,000/- lA NO: 'l OF 2024 Petition under Section 15-1 cpc praying that in the circumstances statedin the affidavit fired in support of the petition, the High court may be preased todirect the Respondent No.2 to release cash serzed to the tune of Rs.24,50,000/ . Counsel for the [petitioner: ]SRt VENKATRAM REDDy MANTUR counsel for the Respondent No.1 to 4: M/s. K.MAMATA, sr. sc FoR rr Counsel for the Respondent No.5: SRI GADI PRAVEEN KUMAR, DEPUTY SOLICITOR GENERIAL OF INDIA The Court made the following: ORDER \ TTIE IIONOURABLE [P.SAM KOSHY]ANDTTIE IIONOURABLE SRI [.'USTICE N.TUKARAMJI]WRIT PEf,ITION No.3287 [2024] ORDER: ftter Hon'ble Si [Justice ][P.SAM ][KOSHI!] The instant Writ [Petition ][has ][been ][filed ][seeking ][Writ]in the nature of [Mandamus directing ][the ][respondents ][to]immediately consider [the ][release ][of ][cash ][seized ][to ][the tune]of Rs.24,50,000/- [on ][31.10.2023.] On the previous date the previous date previous date date [[of ][hearing, ][we ][had ][asked]][[hearing, ][we ][had ][asked]][[we ][had ][asked]][[had ][asked]][[asked]] 2. On the previous date the previous date previous date date [[of ][hearing, ][we ][had ][asked]][[hearing, ][we ][had ][asked]][[we ][had ][asked]][[had ][asked]][[asked]]learned Standing [Counsel ][for the ][Income ][Tax ][Department]to seek instructions [as ][to ][the present status'] 3. Today, Ms. Mamatha, [learned Senior ][Standing]Counsel for the [Income ][Tax, on ][receiving ][e-mail ][from ][the]Department, submits [that ][the ][Investigating Agency ][has]submitted its report [to ][the ][Assessing ][Ofhcer ][and ][the]Officer [has already ][ceased ][of ][the matter ][and ][the]Assessing proceedings under Section [143 ][read ][with ][147 of ][the ][Income]Tax Act would [be ][initiated ][ald ][concluded ][at ][the earliest'] 4. Given the said submission [by ][the ][learned ][Standing]Counsel for the [Department, ][we ][are ][of ][the ][considered] , I 3. Today, Ms. Mamatha, [learned Senior ][Standing]Counsel for the [Income ][Tax, on ][receiving ][e-mail ][from ][the]Department, submits [that ][the ][Investigating Agency ][has]submitted its report [to ][the ][Assessing ][Ofhcer ][and ][the]Officer [has already ][ceased ][of ][the matter ][and ][the]Assessing proceedings under Section [143 ][read ][with ][147 of ][the ][Income]Tax Act would [be ][initiated ][ald ][concluded ][at ][the earliest'] 4. Given the said submission [by ][the ][learned ][Standing]Counsel for the [Department, ][we ][are ][of ][the ][considered] , I opinion that no fruitful purpose would be served in keepingthe Writ Petition pending. 5. Since the Investigating the Investigating Investigating Agency has already sent thealready sent thethereport to the Assessing Officer, the Writ petition is disposedof directing the Assessing Offrcer to initiate necessa_ryproceedings in accordance with law and dispose of thematter as early as possible. No order as to costs.Consequently, miscelianeous petitions pending, if any,sha-Il stald closed. Since the Investigating the Investigating Investigating Agency has already sent thealready sent thethe SD/-MOHD. ISMAILASSISTANT6 REGI$IRAR ,TRUE COPY// SEGIION OFFICER To, 1. The, Principal Commissron^er -of [. ][lncome ][Tax ][(Central), ][Aayakar ][Bhavan,]-of [. ][lncome ][Tax ][(Central), ][Aayakar ][Bhavan,]Basheerbagh Hvderabad-500 0042. The lncome Tai Officer, Ward_g(1), Signature Tower, Kondapur, RR Dist_5000845000843. The Principar Director of rncome Tax (rnv), Aayakar bhavan, Hyderabad- 5000040044. The Deput;, Director of ^lncome Tax (lnv). Unit _5 (l ). 4th Floor, Aayakarbhavan, Hyderabad-500 004bhavan, Hyderabad-500 0045. The Secretarv to lhe Government, Department -0bl - - 'of Revenue. IVlinistry of6 7 - One One CC [Finance ]CC to to [New'Delhi. ]rrtls SRI VENKATRAIM K MAMATA, [Union ][of ]Sr [lnOia ]REDDY SC [- ]FoR [i ][t ]MANTUR ir iOCUii'--"Advocate tOpUClB ONC CC tO SRI GADI PRAVEEN KUVAR, bEPUiY SOLICITOR GENERAL9.' ^ Two CD Copies[oF ][tNDtA, ][Hrgh ][Courr for ][the ][Stare or ][retirigina ][it ][nyJ"rauri ]foiUCj'- [" ][*]6 7 - One One CC [Finance ]CC to to [New'Delhi. ]rrtls SRI VENKATRAIM K MAMATA, [Union ][of ]Sr [lnOia ]REDDY SC [- ]FoR [i ][t ]MANTUR ir iOCUii'--"Advocate tOpUClB ONC CC tO SRI GADI PRAVEEN KUVAR, bEPUiY SOLICITOR GENERAL9.' ^ Two CD Copies[oF ][tNDtA, ][Hrgh ][Courr for ][the ][Stare or ][retirigina ][it ][nyJ"rauri ]foiUCj'- [" ][*]BSRBSuBSu I Hlt66 COURT DATED: 1810312024 ORDER WP.No.3287 of 2024 DISPOSING OF THE WRIT PETITION,WITHOUT COSTS oq ,,\r{ W t [l.iE ]s l.4(a,s:..\)$i-U) 7 i!0I/ zul>j:,!:iTrjHE0