1995 (4) TMI 8

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....ADHIKARI J.---The order passed in this case shall also decide Writ Petition No. 654 of 1991 (Smt. Sudarshan Gupta v. Union of India) which is filed by the members of the family of the petitioner in relation to the orders of the authorities under the Income-tax Act and the Central Excise Act pursuant to the search and seizure conducted in the residential-cum-commercial premises of the petitioner. ....

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....n Gupta. While the proceedings were pending in the Central Excise Department, the Income-tax Department issued a prohibitory order under section 226(3) of the Income-tax Act, 1961 (for short "the Act"), on October 24, 1976, directing the Assistant Collector, Central Excise, Gwalior, to deliver the cash belonging to Harbanslal Gupta to the Income-tax Department pending proceedings under the Income-....

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....the income of Harbanslal Gupta. It was held that Smt. Sudarshan Gupta was not the benamidar of Harbanslal Gupta. The applications for reference of certain questions of law under section 256(1) of the Act were filed in the Tribunal which were also rejected. The Department went up to the High Court seeking a reference under section 256(2) of the Act which we have rejected by our orders passed in M. ....

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....o petitions on grounds, amongst others, that the order of the Income-tax Appellate Tribunal had not attained finality as the applications seeking references on questions posed under section 256(2) of the Act were pending in this court. In the course of hearing, certain legal objections were raised before this court in support of the prohibitory order and non-return of the valuables, cash and hundi....