TaxTMI 
TaxTMI 
2022 (3) TMI 498
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....titioner stands rejected. 2. It is the grievance of the petitioner that on a fateful day dacoity was committed by some accused persons at the house of petitioner to the tune of Rs. 1,24,00,000/- (Rs. One Crore Twenty Four Lacs only). F.I.R. was registered vide Crime No.172/2021 and investigation carried out. The accused persons were arrested and charge sheet was filed. The case is pending consideration for trial. Incidentally, Rs. 53,16000/- (Rs. Fifty Three Lacs Sixteen Thousand Only) and some silver ornaments were recovered from the possession of accused persons. 3. An application under Section 457 of Cr.P.C. was filed by the present petitioner-Jahar Singh Gurjar in which he sought interim custody of Rs. 45,16000/-. The said application....
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....Income Tax Department rightly intervened in the matter. These assets (cash amount) were never disclosed by the petitioner/complainant and other complainants also before the Income Tax Department. Even, they did not bother to file Income Tax Return and under the garb of agriculture income, the petitioner (and other related persons/complainants) were trying to avoid the tax liability. The same is not permissible. He prayed for dismissal of the petition. 7. Heard the learned counsel for the parties and perused the documents appended thereto. 8. It is the case where petitioner as a complainant is seeking refund of his part of looted amount on interim custody from the trial Court. Total amount, which was recovered allegedly from the possession....
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.... Director, Additional Commissioner,] [Joint Director], [Joint Commissioner], [Assistant Director] [or Deputy Director], [Assistant Commissioner or Deputy Commissioner] or income-tax Officer [hereinafter in this section and in sub-section (2) of section 278D referred to as the requisitioning officer] to require the officer or authority referred to in clause (a) or clause (b) or clause (c), as the case may be, to deliver such books of account, other documents or assets to the requisitioning officer. [Explanation.- For the removal of doubts, it is hereby declared that the reason to believe, as recorded by the income-tax authority under this sub-section, shall not be disclosed to any person or any authority or the Appellate Tribunal.]" 9. ....