2013 (10) TMI 198

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....e Respondent : Tejinder Joshi. ORDER:- PER : A.K. Sikri These writ petitions were filed way back in the year 1989 seeking quashing of orders passed by the income tax authorities under Section 132(7) read with Section 132(5) of the Income Tax Act, 1961. Since common question of law arises in both the writ petitions, the same are decided together. For facility of reference, facts are taken ....

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....0,000/- in his briefcase. These amounts were seized by S.H.O., Railway Police Station, Delhi in the night of 22.8.1988. Thereafter, the Income Tax authorities took the amounts in their possession. Statement of Shri Bhushan Kumar was allegedly recorded on 23.8.1988, whereas, statement of the petitioner is stated to be recorded by respondent No.1. Immediately after seizure of amount, the Income Tax ....

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....at the aforesaid orders were passed without giving any opportunity to the assessee as required under Rule 112A of the Income Tax Rules, 1962 and, therefore, the order is in violation of principles of natural justice. 5. Rule 112A(1) of the aforesaid rules reads as under:      "112A(1) where any money, bullion, Jewellery or other valuable articles or officer shall, within ....