2023 (12) TMI 1440

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....HEESAN (SR.) P.MOHANDAS (ERNAKULAM) R.BHASKARA KRISHNAN BHARATH MOHAN SABU PULLAN GOKUL D. SUDHAKARAN FOR THE RESPONDENT : R1 & R2 BY SMT SEENA C., PUBLIC PROSECUTOR R3 BY SRI.JOSE JOSEPH, SC FOR INCOME TAX ORDER P. G. AJITHKUMAR, J. The petitioners, aggrieved by the order dated 05.10.2023 of the Judicial Magistrate of the First Class-II, Perinthalamanna in C.M.P.No.1502 of 2023, have ....

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..... On receipt of notice from the learned Magistrate, the 3rd respondent filed C.M.P. No.1948 of 2022 claiming that the said amount is liable to be released to the department since the petitioner did not account the said amount or pay tax for it. The learned Magistrate, after hearing both sides, dismissed C.M.P.No.1107 of 2022 and allowed C.M.P.No.1948 of 2022 as per Annexure I order directing to re....

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.... from those directions approached the learned Magistrate again by filing CMP No. 1502 of 2023 invoking the provisions of Section 452 of the Code. It was contended that the 3rd respondent did not conclude the process of assessment within a period of six months and as no other proceedings in relation to the money is pending, the petitioners were entitled to get the money released. The learned Magist....

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....o hand over the amount to the revenue is incorrect. It was held so following the law laid down by the Apex Court in J.R.Malhotra and another v. Additional Sessions Judge, Jullundur and others [AIR 1876 SC 219]. 6. Having heard the learned Senior Counsel appearing for the petitioner and the learned Standing Counsel for the 3rd respondent, I find no reason to deviate from the view taken by this C....