2021 (4) TMI 975

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..... Praveen Chauhan, Adv. Respondents Through: Mr. Deepak Anand, Sr. Standing Counsel for the revenue. O R D E R [Court hearing convened via video-conferencing on account of COVID-19] CM APPL. No.14861/2021 1. Allowed, subject to just exceptions. W.P.(C) 4826/2021 & CM APPL. No.14862/2021 2. There are several grievances raised by the petitioner-assessee against the actions of th....

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.... concerning these properties stood disclosed in the income-tax returns (in short 'ITRs') filed for the relevant assessment years. For this purpose, Mr. Gulati has relied upon a tabular chart which is appended on pages 363-364 of the paper book and is marked as Annexure 'R'. 4. Insofar as the seizure of the said title deeds is concerned, Mr. Gulati draws our attention to the provisions of Sectio....

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....of the 10 immovable properties is concerned, it is quite evident [something which Mr. Anand cannot but accept], that the seizure could have been made only, if the facts and circumstances fell within the ambit and scope of the provisions of Section 132(1)(c) of the Act. 5.2. It is in this context, we asked Mr. Anand to take instructions with regard to the release of the title deeds. Mr. Anand ha....