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        Case ID :
        Income Tax

        HC disposed of writ petition seeking to quash seizure...

        Seized gold worth Rs.3.17 crores must be released through proper Assessing Officer under Section 132B IT Act

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                HC disposed of writ petition seeking to quash seizure panchanamas of gold jewellery worth Rs.3.17 crores weighing 4698.81 grams claimed as stock-in-trade. Gold was initially seized by Railway Police Force and subsequently requisitioned by Deputy Director of Income Tax under Section 132A of IT Act. Petitioner filed application for release under Section 132B to DDIT(Inv.) instead of Assessing Officer as statutorily required. HC directed that application be decided by proper AO within six weeks, finding interest of justice required compliance with first proviso to Section 132B requiring application to AO rather than DDIT(Inv.).
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