SMT. GOMTI DEVI W/O LATE SHRI MANAK CHAND AGARWAL vs. PRINCIPLE COMMISSIONER OF INCOME TAX - I

CW/1443/2020HC RajasthanRJHC02006307202009 July 2024Bench: AVNEESH JHINGAN,ASHUTOSH KUMAR2 pages

AI SummaryRemanded

What did the High Court hold?

The High Court noted that the petition had been pending since 2020 and that subsequent developments might have occurred. The Court disposed of the petition with a direction to the concerned respondent to decide the issue of the release of the seized goods expeditiously. The petitioners were granted liberty to file a fresh representation within two weeks if they so desired. The respondent was directed to decide the issue of release of the seized goods within ten weeks from the date of the order. The specific merits of the seizure or release were not adjudicated upon by the High Court.

What were the facts?

The petitioners, Smt. Gomti Devi and others, filed a writ petition before the Rajasthan High Court, Jaipur Bench, in 2020. The petition sought directions for the respondents, including the Principal Commissioner of Income Tax and the Income Tax Officer, to release cash, ornaments, and silver articles that were seized during a search at the petitioners' premises. The case has been pending since 2020.

What were the issues?

1. Whether the respondents should be directed to release the cash, ornaments, and silver articles seized from the petitioners' premises? (Question of law and fact) Assessee's Contention: The petitioners sought a direction for the release of the seized items. The judgment does not record specific arguments made by the petitioners beyond the prayer for release. Revenue's Contention: The judgment does not record specific arguments made by the revenue.

AI-generated summary — verify with the full judgment below

[2024:RJ-JP:28512-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 1443/2020 1. Smt. Gomti Devi W/o Late Shri Manak Chand Agarwal, Aged About 69 Years, R/o F-3, Shubham Apartment, D- 255, Devi Marg, Banipark, Jaipur (Rajasthan). 2. Dharmendra Agarwal S/o Late Shri Manak Chand Agarwal, Aged About 48 Years, R/o 6/455, Saraogi Mohalla, Beawar, Rajasthan 3. Rajendra Agarwal S/o Late Shri Manak Chand Agarwal, Aged About 46 Years, R/o 6/455, Saraogi Mohalla, Beawar, Rajasthan 4. Smt. Meena Agarwal D/o Late Shri Manak Chand Agarwal, Aged About 51 Years, R/o 1/b, Green Home, Marol Pipeline, Andheri (East), Mumbai-400059 ----Petitioners Versus 1. Principle Commissioner Of Income Tax - I, New Central Revenue Building, Statue Circle, Jaipur 2. Tax Recovery Office - 3, New Central Revenue Building, Statue Circle, Jaipur 3. The Income Tax Officer, Ward-3(2), Room No. - 227, New Central Revenue Building, Statue Circle, Jaipur ----Respondents For Petitioner(s) : Mr. Amol Vyas For Respondent(s) : Mr. Anuroop Singhi Mr. N.S. Bhati Mr. Aditya Khandelwal HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE ASHUTOSH KUMAR Order 09/07/2024 1. This petition was filed seeking directions to the respondent to release cash, ornaments and silver articles seized during search at the premises of the petitioner.

[2024:RJ-JP:28512-DB] (2 of 2) [CW-1443/2020] 2. This petition is pending since 2020, with passage of time there would have been subsequent developments. The petition is disposed of with the direction that the respondent concerned shall decide the issue of release of the goods expeditiously. The petitioner shall be at liberty to file fresh representation within two weeks, if so desired. The respondent shall decide the issue of release of the seized goods within ten weeks from today. (ASHUTOSH KUMAR),J (AVNEESH JHINGAN),J Simple Kumawat /17

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