2014 (7) TMI 349

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.... ORDER (Per : Honourable Mr. Justice M. R. Shah) 1. Leave to amend by correcting the prayer clause. 2. By way of this petition under Article 226 of the Constitution of India the petitioner has prayed for an appropriate writ, order or direction directing the respondents to release the silver of the petitioner weighing 251.380 kg forthwith. 3. It appears that there was a raid of the po....

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....r Section 153A was originally passed by DCIT Circle 33(1), New Delhi. The assessment order came to be quashed by the Delhi High Court with a direction that the assessment of the above assets should be made in the hands of real owners, who owns the same. Under the circumstances, assessment under Section 153A was made in various cases of Angadia (Courier agents). It is the case on behalf of the peti....

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....he present Special Civil Application under Article 226 of the Constitution of India. 5. In response to the notice issued by this Court, Ms. Mauna Bhatt, learned advocate has appeared on behalf of the respondents. It is not in dispute that as such the Assessing Officer had already passed an order to release 251.380 kg of silver. Ms. Bhatt, learned advocate appearing on behalf of the respondents ....

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....ed advocate appearing on behalf of the petitioner, we direct the concerned respondents to release and/or return 251.380 kg of silver, which was seized under panchnama which was drawn dated 03/03/2004, which is assessed in the income of the petitioner pursuant to the order passed by the Delhi High Court and as per the subsequent assessment order, on proper identification and verification and on fur....