2022 (9) TMI 114

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....hallenged order dated 12.09.2018 which has been passed by the respondent in compliance of an order passed by this Court in W.P.No.18887 of 2018. 2. The brief facts are as follows: (i) The petitioner is a company. An employee of the petitioner company by name Bilash Khatiwada had been apprehended by officials of the Income tax Department in Jorhat, Assam in possession of a sum of Rs.50,00,000/-. (ii) An assessment had come to be made in terms of the Income Tax Act, 1961 (in short 'Act') on the petitioner on 30.03.2015. One of the issues raised relates to the seizure of cash of the above sum of Rs.50,00,000/-. (iii) In the course of assessment, the assessing authority notes that the investigation carried out by the Department d....

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.....09.2016. Instead, what it did was to make a representation before the authorities seeking credit. (ix) The representation was kept pending for long and the petitioner thus filed a writ petition in W.P.No.18887 of 2018 seeking a mandamus directing the 3rd respondent to dispose the representation and reminders for grant of credit for the seized amount of Rs.50,00,000/-. (x) The writ petition was ordered and the respondents so directed. It is in compliance of the aforesaid order that the impugned order dated 12.09.2018 has been passed that reads as follows: 'In connection with the writ petition the Hon'ble Madras High court has directed the undersigned to dispose of your petition on merits within three weeks of receipt of its or....

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....rected to provide clarity on (i) the assessment proceedings in the name of Bilash Khatiwada and (ii) the fate of the balance amount of Rs.25,38,359/- after adjustment of a portion of the amount in the hands of Bilash Khatiwada. 4. The Income tax authorities concerned, at Delhi, have also been impleaded in the hope that some clarifications and updates will be forthcoming on the aforesaid issues. However, though the impugned order makes it clear that a portion of the amount seized has, according to the Department, been assessed in the hands of Bilash Khatiwada, as to the balance, the respondents are unable to provide any clarity and, learned standing counsels say that there has been response to their communications in this regard from their ....