2024 (5) TMI 1180

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....mits that the petitioners are having a joint locker, as aforesaid, i.e., locker No. 211 with the Branch of the respondent-bank situated at 14-15, F-Block, Connaught Place, New Delhi-110001. The said bank locker had been under the restraint vide Restrain Order dated 23rd August, 2012 issued by the Assistant Director of Income Tax (Inv) Unit V (2), New Delhi under Section 132 (1) of the Income Tax Act, 1961. 3. Learned counsel appearing for the petitioner submits that subsequently by Revocation Order dated 17th October, 2012, the Income Tax Department had already revoked the restraint on the locker of the petitioners. However, it is submitted, that despite the aforesaid revocation letter by the Income Tax Department, the locker is still bein....

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....erify the authenticity of the revocation order dated 17.10.2012 allegedly issued by the office of the Assistant Director of Income Tax (Inv.). 5. That the petitioners have not annexed any document stating that the petitioners have ever approached the deponent/respondent regarding the locker bearing no. 211 from 2012 to 2020, therefore, the claim of the petitioners that the petitioners have approached the deponent / respondent in respect of the issues involved is frivolous and vexatious. That not approaching the deponent / respondent, and both the petitioner's inaction towards the locker bearing no. 211 from 2012 to 2020 questions and raise suspicion towards the authenticity of the alleged revocation order/letter dated 17.10.2012 allegedly....

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....n order and also bears the proof of receiving, is also enclosed with the communication, and is handed over across the board. The same is taken on record. 2. In light of the above, list for further directions on 19th October, 2022. 3. Counsel for the Petitioner is directed to serve copy of the order passed today on the Manager, Union Bank of India. 4. Presence of Mr. Zoheb Hossain is dispensed with" 9. Reading of the aforesaid order clearly shows that the authenticity of the Revocation Order dated 17th October, 2012, has been verified by the Income Tax Department and the statement on behalf of Income Tax Department has been recorded in categorical terms that the said order of revocation, was duly served upon the Manager, Union Bank ....