2020 (8) TMI 444

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....THE RESPONDENT : BY SMT.H.SUBHALEKSHMI, CGC R2-R4 SRI.JOSE JOSEPH, SC, IT JUDGMENT The petitioner seeks to direct the 2 nd and 3rd respondents, who are the Principal Chief Commissioner of Income Tax and the Director General of Income Tax respectively, to return the amount in their custody which amount originally belongs to the petitioner, within a time limit to be stipulated by this court. ....

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....ice. Crime No.384/2018 under Section 102 of the Code of Criminal Procedure, 1973 was registered. 3. The petitioner submitted an application under Section 451 Cr.P.C. before the Judicial First Class Magistrate's Court-I, Palakkad for return of the amount. The employee Selvaraj also filed a statement in the court stating that he has no objection in the amount being released to the petitioner.....

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....he 2 nd respondent. However, The respondents have not released the money to him. In the circumstances, the petitioner seeks to direct respondents 2 and 3 to return the amount in their custody which originally belongs to the petitioner. 5. Heard . 6. From the pleadings in the writ petition, it is seen that the Excise officials have seized Rs. 10,00,000/- from Selvaraj on the basis of which a ....

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....oceedings in the Income Tax Department. However, the Income Tax Department has not initiated any proceedings against the petitioner. Though Mr. Selvaraj has not responded to the summons issued, he has filed a statement to the effect that he has no objection in releasing money to the petitioner. The said Selvaraj is illiterate and a resident of Tamil Nadu. If the money does not belong to him, natur....