TaxTMI 
TaxTMI 
2016 (3) TMI 757
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....im for delivering the same to Sri Wazir Ahmed, resident of Nai Bazar, Chauri Chaura. The statement of opposite party 1 was found incorrect, on inquiry made by Station Officer, Dohrighat and it was found that Wazir Ahmed was not residing at Chauri Chaura, rather he is residing in Saudi Arabia. 3. Consequently, police authorities wrote a letter to Income Tax Officer, Mau informing seizure of money and three loose papers from the possession of opposite party-1. 4. Thereupon, Income Tax Department proceeded under the provisions of Income Tax Act 1961 (hereinafter referred as Act 1961). Warrant of authorization under section 132-A (1) of Act 1961 was issued authorizing Assistant Director, Income Tax (Investigation), Gorakhpur, Income-Tax Offic....
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....tate of U.P. to represent State appears to have been heard by the courts below. Release application was filed under section 194 of Motor Vehicle Act 1988. Session court considered the matter observing that accused was taken in custody by police under the Provisions of Motor Vehicle Act and when made search of the person of accused under section 51 Cr.P.C., recovered Rs. 1,85,000/-. It is also observed that a warrant under section 132-A of Act, 1961 requisitioning the money seized by police, it was incumbent upon police to first seek permission of Judicial Magistrate under section 457 Cr.P.C. to transfer money otherwise the police was not competent to do it. With regard to proceeding of Income Tax department no document was produced by the p....
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....Income Tax issued warrant of authorisation under Section 132-A (1) of Act 1961 on 12.12.1994 authorising Sri S.N. Srivastava, Assistant Director of Income Tax (Investigation) Gorakhpur, Sri Janardan Tripathi, Income Tax Officer (C.I.B.), Gorakhpur and Sri Bharat, Income Tax Officer, Mau as 'Authorised Officers' to requisition Rs. 1,85,000/- from Police Station, Dohrighat. Consquently, on 13.12.1994 Sri Janardan Tripathi, Income Tax Officer (C.I.B.) Gorakhpur requisitioned Rs. 1,85,000/- from Police Station, Dohrighat, who prepared a Demand draft in favour of Commissioner, Income Tax, Allahabad P.D. Account from Punjab National Bank Dohrighat and remitted assets which was seized by the Income Tax Department on 1.12.1994. On 15.12.199....
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....t appears that opposite party 1 and 2 filed an application under section 194 of Motor Vehicles Act before Additional Chief Judicial Magistrate, Mau requesting for release of assets/money i.e. Rs. 1,85,000/- seized from possession of opposite party 1. Application was rejected by Additional Chief Judicial Magistrate vide order dated 28.1.1995 holding that assets having been requisitioned and seized by Income Tax Officer, Magistrate has no jurisdiction and this order was set aside by Sessions Judge, Mau by impugned judgement dated 29.7.1995. Section 132A(1)(c), 2 and 3 relevant for this purpose reads as under: "132A. (1) Where the [Principal Director General or] Director General or [Principal Director or] Director] or the [Principal Chief Com....
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....oks of account, other documents or assets to the requisitioning officer either forthwith or when such officer or authority is of the opinion that it is no longer necessary to retain the same in his or its custody. (3) Where any books of account, other documents or assets have been delivered to the requisitioning officer, the provisions of sub-sections (4A) to (14) (both inclusive) of section 132 and section 132B shall, so far as may be, apply as if such books of account, other documents or assets had been seized under sub-section (1) of section 132 by the requisitioning officer from the custody of the person referred to in clause (a) or clause (b) or clause (c), as the case may be, of sub-section (1) of this section and as if for the words....
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....the Acts specified in clause (a) of sub- section (1) of section 230A in respect of which such person is in default or is deemed to be in default, and retain in his custody such assets/ or part thereof as are in his opinion sufficient to satisfy the aggregate of the amounts referred to in clauses (ii), (iia)] and (iii) and forthwith release the remaining portion, if any, of the assets to the person from whose custody they were seized: Provided that if, after taking into account the materials available with him, the Income Tax Officer is of the view that it is not possible to ascertain to which particular previous year or years such income or any part thereof relates, he may calculate the tax on such income or part, as the case may be, as if....