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2014 (7) TMI 349

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.... 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 police at platform No.16 of old Delhi Railway Sta....

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....w 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 petitioner-M/s. Bharatkumar Pravinkumar and Co. that assessment o....

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.... 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 has submitted that however in view of the fact that 251.380 kg ....

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....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 furnishing the indemnity bond by the petitioner of the like amount w....