2025 (5) TMI 1673

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....ted 7th April, 2025, passed in WPA 7637 of 2023. The appellant had filed the writ petition for various relieves, the first of which is to set aside the summon dated 14th November, 2022, issued by the respondent No. 3 to two of the employees of the appellant-assessee and also the statements which have been recorded from them, the search warrant dated 15th November, 2022, and panchanama dated 16th November, 2022, in relation thereto and valuation report dated 15th November, 2022 and the examination and recording of statements of Mrs. Varda Goenka and Mr. Dinesh Bajoria at Kolkata by the respondent No.4 and the said employees of Ranchi and all proceedings, notices and orders relating thereto and thereunder to be quashed. The second prayer soug....

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....ecorded from the employees or from the Director of the appellant cannot be quashed in the present proceedings, more particularly, at this stage of the proceeding. Therefore, such prayers are to be rejected. If this be the conclusion that has to be drawn then obviously a writ of prohibition cannot be issued to the authorities prohibiting them from taking action in accordance with law and no such writ can be issued by a court exercising jurisdiction under Article 226 of the Constitution of India to perpetually restrain a statutory authority from exercising its powers under the relevant statutes. Therefore, the prayer for issuance of writ of prohibition also has to be rejected. Thus, leave us with only one prayer for release of the jewellery w....

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.... the respondent No. 7. Even in this regard, a direction cannot be issued to the respondent No. 3 to deposit the jewellery with the respondent No. 7 who has now been conferred with the power to assess the appellant. In fact, two of the employees who are also assesses under a different assessing officer, their assessments have also been centralised and vested with the respondent No. 7 and in the case of one of the employees, namely, Abhijit Pal, respondent No. 7 has completed the assessment for year 2023-24 under section 143 (3) by order dated 4th February, 2025. This assessment has been referred to by the learned senior advocate to support their submission that the fact that the appellant, namely, M/s. Dia Gold Jewels Pvt. Ltd. had claimed o....

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....direction that can be given is to direct the respondent No. 7 to commence the assessment proceeding. Since the appellant pleads that on account of the seizure being effected, their business has been seriously affected, we grant liberty to the appellant to file an appropriate application before the respondent No. 7, assessing officer with a prayer to release the seized jewellery upon such conditions as the respondent No. 7 may deem appropriate to impose. 5. The learned senior advocate submitted that the respondent No. 3 may be directed to return the jewellery to the custody of the respondent No. 7 which will facilitate the process of seeking for release of the jewellery. Such direction cannot be issued as the respondent No. 3 is outside t....