2022 (1) TMI 1164

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Respondents Through: Mr.Pratyaksh Gupta, Advocate. J U D G M E N T MANMOHAN, J (ORAL) 1. The petition has been heard by way of video conferencing. 2. Present writ petition has been filed seeking directions to the respondent to release the seized amount of Rs. 12,00,000/- along with the interest. 3. Learned counsel for the petitioner states that despite the completion of the asse....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....to be forthwith made over or paid to the persons from whose custody the assets were seized. 4. The whole dispute in the present proceedings was as to where the seized amount was lying i.e. in Delhi or Ahmedabad. 5. Now, learned counsel for the respondents admits that the seized amount is lying in Delhi in PD Account Pr.CIT-10. 6. Since the PAN of the assessee is based in Ahmedabad, the Pr....