2019 (3) TMI 1141

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....AY KUMAR MITTAL, J. 1. By way of instant petition filed under Articles 226/227 of the Constitution of India, the petitioner has prayed for issuance of a writ of mandamus directing the respondents to pay the interest due on the seized cash amount of Rs. 15,02,530/- for the period from 6.1.2012 to 4.7.2017 when the amount was refunded. 2. The petitioner is an employee of M/s Khoobsurat Ornamen....

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....formed regarding impounding cash of Rs. 15,02,530/-. The seized cash was deposited into the PD account of the Commissioner of Income Tax (Central), Ludhiana. The petitioner filed his return on 20.12.2012 declaring total income at Rs. 2,04,330/-. The Assessing Officer framed the assessment vide order dated 21.1.2014 (Annexure P-2) by making an addition of Rs. 50,000/-. A demand of Rs. 5,440/- was r....

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.... was filed by any of the parties. The petitioner vide application, Annexure P-5/A, requested the respondents to return the seized amount. Vide letter dated 4.7.2017 (Annexure P-6), the petitioner received a cheque of Rs. 15,02,530/-. Thereafter, the petitioner sent a letter, Annexure P-7, to respondent No.3 for interest on the seized cash amount of Rs. 15,02,530/- for the period from 6.1.2012 to 4....