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HC held that the seizure of Rs. 15.80 lakhs from P1 by the Flying Squad/SST of R5 during Lok Sabha elections and its subsequent handover to the Income Tax Department (R2-R4) was illegal, arbitrary, irrational and without jurisdiction, having been effected in complete disregard of the Election Commission's SOP dated 19.08.2021. HC ruled that the seizure was not pursuant to an Income Tax raid under s.132 IT Act and that the Income Tax authorities wrongly assumed jurisdiction by retaining the amount in the P.D. account. HC directed R2-R4 to release the entire seized cash to P1 within four weeks, failing which R2-R4 shall pay interest at 9% p.a. from 05.04.2024 until actual refund. The writ petition was allowed.
HC held that the seizure of Rs. 15.80 lakhs from P1 by the Flying Squad/SST of R5 during Lok Sabha elections and its subsequent handover to the Income Tax Department (R2-R4) was illegal, arbitrary, irrational and without jurisdiction, having been effected in complete disregard of the Election Commission's SOP dated 19.08.2021. HC ruled that the seizure was not pursuant to an Income Tax raid under s.132 IT Act and that the Income Tax authorities wrongly assumed jurisdiction by retaining the amount in the P.D. account. HC directed R2-R4 to release the entire seized cash to P1 within four weeks, failing which R2-R4 shall pay interest at 9% p.a. from 05.04.2024 until actual refund. The writ petition was allowed.
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