2026 (2) TMI 268

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....guments addressed, leave to file and pursue this writ petition without registration as Advocate on Roll, is granted, subject to just exceptions. Application is, accordingly, disposed of. CWP No. 9038 of 2025 1. Prayer in this writ petition is for setting aside assessment order dated 30.09.2021, Annexure P-6, under Section 153A read with Section 144 of Income Tax Act, 1961 (for short 'Act 1961') issued by respondent No. 2. 2. Learned counsel for petitioner submits that on 20.04.2019, petitioner received a sum of Rs. 6,91,174/- from M/s Amir Trading Company, Punhana, a registered Commission Agent under the Haryana State Agriculture Marketing Board as consideration for crop sold by him. This amount was seized by the Static Surveill....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....king release of the amount in question. It is during pendency of this writ petition, it came to knowledge of petitioner that order dated 30.09.2021, Annexure P- 6 had been passed. 5. Learned counsel for petitioner vehemently argues that no notice whatsoever was ever served upon petitioner before passing of assessment order dated 30.09.2021. Petitioner was totally unaware of any proceedings being conducted by respondents. It also came to light that notice under Section 142 (1) of Act 1961 had been issued to petitioner on 29.09.2021. The same was never received and in an absolutely illegal and arbitrary manner on the very next day i.e., on 30.09.2021, ex parte order under Section 153 A read with Section 144 of Act 1961 was passed. Learned ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....aid documentation. Therefore, action has been correctly taken. Dismissal of writ petition is sought. 8. We have heard learned counsel for the parties and have perused the file with their able assistance. 9. Seizure of amount of Rs.6,91,000/- from the vehicle of petitioner on 20.04.2019 is a matter of record as is the consistent stand of petitioner that this amount has been derived from agricultural activity. It is further a matter of record that petitioner produced the necessary 'J' Form before the Committee on 17.05.2019 which after taking in account the facts and circumstances specifically observed as under:- "During the process of General Election Lok Sabha 2019, the Static Surveillance Team No. 3. Nuh seized an amount of ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the amount infavour of its lawful owner. However, as this amount is in the custody of Income Tax Department so they may further proceed as per Income Tax Laws and take decision accordingly to handover the said amount to its owner." 10. Learned counsel for respondents was unable to point out anything on record which would indicate that notice dated 29.09.2021, under Section 142(1) of Act 1961, had ever been served upon the petitioner. Admittedly, assessment order was passed on the very next day i.e., 30.09.2021. Despite opportunity and pointed question, learned counsel for respondents was unable to bring on record anything to substantiate that this notice was ever served upon petitioner or that assessment order was also ever served upon p....