TaxTMI 
TaxTMI 
TaxTMI 
2025 (9) TMI 981
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....learned advocate Ms. Vaibhavi Parikh for the petitioner and learned Senior Standing Counsel Ms. Maithili Mehta for the respondents. 3. This Court passed the following order on 07.08.2025 :- "Heard learned advocate Ms. Vaibhavi K. Parikh for the petitioner through video conference and learned Senior Standing Counsel Ms. Maithili D. Mehta for the respondents. It was submitted by learned advocate Ms. Parikh that inspite of repeated reminders and requests, the respondents are not releasing the gold ornaments weighing 475.20 grams and books of accounts though there is no outstanding liability of income tax to be paid by the petitioner. Learned advocate Ms. Parikh referred to the chronology of events which have taken....
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....well as Karta of the HUF. The petitioner being Karta of HUF is a partner in two partnership firms namely, M/s. Angan Enterprise and M/s. Akruti Land Developers and Organizers. The search took place on 10.08.1994 and 05.10.1994 under Section 132 of the Income Tax Act, 1961 (For short "the Act") at the premises of the petitioner as HUF at the same place in connection with both the partnership firms. 4.2. During the course of search, ornaments of the family of the petitioner were seized from the residential premises. A demand was raised in the case of both the partnership firms for the Assessment Years 1993-94 to 1995-96 and assessment was framed by the concerned Assessing Officer by order dated 31.03.1997 and order dated 26.03.1998 against....
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....ioner that no demand is due and payable by the petitioner and/or of the HUF being partner of both the firms. The petitioner thereafter by letter dated 24.05.2023 addressed to the respondent no. 2 - The Income Tax Officer, Ward 3(3) 1, Aaykar Bhavan, Ahmedabad made an application for release of the seized jewellery and books of accounts during the course of search by stating the fact that there is no outstanding dues to be paid by the petitioner. 5.1. The petitioner thereafter by letter dated 24.05.2023 provided respondent no. 2 the original copy of the affidavit-cum- indemnity with regard to the seized ornaments and by such affidavit in the capacity as HUF, the petitioner reiterated the contents of the application for release of the seiz....
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..... • All the ornaments were lying at the residential premises of the Petitioner. • Even if panchnama and inventory of ornaments were prepared in the name of the Petitioner, all notices and summons were issued by the concerned authority in the name of the HUF. • Copies of such notices, panchnama and list of inventories were also enclosed. • Requested to treat the application of release of jewellery made by the Petitioner and not as Karta of the HUF. • Details of jurisdictional assessing officers of the Petitioner, the HUF as well as of both the firms. • Status of any demand outstanding in case of Petitioner: None. Copy of screenshot of portal attached. â€....
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....n by letter dated 28.03.2025 provided original copies of the affidavits-cum-indemnity bonds of the petitioner, wife of the petitioner and son of the petitioner. Subsequently, the authorized representatives on behalf of the petitioner and the HUF filed two Right to Information applications on 16.04.2025 and 17.04.2025 addressed to respondent no. 2 seeking the same details and documents as sought vide RTI application dated 04.03.2025. In response to the RTI applications, the authorized representative received a letter dated 22.04.2025 from the Income Tax Officer, Ward 4(2) (1), Ahmedabad asking for authority letter to further seek information, which was provided by the authorized representative on behalf of the petitioner vide letter dated 24....
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.... seized during the course of search carried out under Section 132(5) of the Act on 10.08.1994 and 05.10.1994 which is 475.20 grams in weight; (b) pending the admission, hearing and final disposal of this petition, direct the Respondent authorities to forthwith release jewellery and books of accounts seized during the course of search action carried out under Section 132(5) of the Act on 10.08.1994 and 05.10.1994 which is 475.20 grams in weight;" 8. Learned advocate Ms. Vaibhavi Parikh for the petitioner submitted that as stated in the reply to the Right to Information applications there is no outstanding demand against the petitioner and, therefore, the ornaments seized during the course of search in the year 1994 be ordered to ....