TaxTMI 
TaxTMI 
2023 (11) TMI 1386
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....ioner has filed this petition under Section 482 of Code of Criminal Procedure for quashing of order dated 02.11.2020 passed in CRR No. 186/2020 and subsequent proceedings. 2. Brief facts of the case is that one Thana Ram son of Gevar Ram Chaudhary was intercepted by police while he was traveling from Mumbai to Jabalpur in Patliputra Lokmanya Tilak Express Train on 01.10.2020. From him silver jewellery and cash amount was seized. M/s. Mectec Sole Proprietorship Firm filed an application for releasing of cash amount and jewellery. Learned Special Railway Magistrate, Jabalpur considered the claim of applicant/petitioner and recorded facts that company is doing business of agriculture products and is having office in Ahmadabad and other....
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....ot arising out of search and seizure which has been conducted by Income Tax Department under Section 132 of Income Tax Act, 1961. Proceedings are arising out of a police case. There was no satisfaction of Income Tax Authority in issuing warrant of authorization, therefore, there was no bar on Railway Magistrate to pass orders on Supurdginama. It is submitted that no assessment case or any other case for non-payment of Income Tax is pending against the petitioner firm. Income Tax Authorities could not have issued authorization warrant without raising satisfaction that Income Tax was not paid on the amount which has been seized. Warrant of authorization has been issued mechanically without any application of mind. It is also argued that Railw....
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....he is an employee of businessman in Sarafa Shop namely Vijay Kumar. Since petitioner is not the owner of valuables and cash amount, therefore, petitioner does not have any locus standi to file an application for getting the cash and valuables on Supurdginama. It is submitted that inquiry is also required against the petitioner. Since petitioner is regularly filing application in all over India in different cases of seizure of cash and valuables. In these circumstances, no error has been committed by Revisional Court in taking suo motu cognizance of the order and staying operation of same. 5. Learned counsel appearing for the respondents submitted that if law enforcement agency seizes valuables articles and cash amount then information is....
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....n 131 (1A) lays down that Principal Director General, Join Director, Assistant Director or other Authorised Officer referred to in Section 132 if has reason to suspect that any income has been concealed or likely to be concealed by any person or class of person within his jurisdiction then for the purpose of making any an enquiry or investigation relating thereto it shall be competent for him to exercise powers conferred under Sub-section (1) on Income Tax Authorities. Sub-section (1) of Section 131 confers power on income tax authorities for discovery, inspection and forcing attendance of a person before authorities, issuing commissions, compelling production of books of account etc. For purpose of Section 131, it is not necessary that an ....