V.R.Muthu v. The Principal Commissioner of Income Tax (Investigation Wing)
Case brief
What is this about?
Coram recalled three writ petitions seeking mandamus for release of gold seized during income tax searches. The court noted the petitioners paid disputed tax and furnished bank guarantee. Order dismissed as gold was already released.
What the court decided
W.P.Nos.20824, 20825 & 20829 of 2022
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Dated: 27.09.2022
CORAM
THE HONOURABLE DR. JUSTICE ANITA SUMANTH
W.P.Nos.20824, 20825 & 20829 of 2022
V.R.Muthu ... Petitioner in WP.20824 of 2022
V.R.Thendral ... Petitioner in WP.20825 of 2022
V.R.Sathiyam ... Petitioner in WP.20829 of 2022
Vs
- 1.The Principal Commissioner of Income Tax (Investigation Wing), Central Circle – 11,
- 3rd Floor, No.108 Uttamar Gandhi Road, Nungambakkam, Chennai – 600 034.
Issues for consideration
2 issues framed by the court
Whether directions should be issued under Article 226 to release gold seized during income tax search pending assessment.
Whether the petitioners fulfilled the precondition of furnishing a bank guarantee for release of seized assets.
Parties & counsel
- petitioner
V.R.Muthu
- petitioner
V.R.Thendral
- petitioner
V.R.Sathiyam
- respondent
The Principal Commissioner of Income Tax (Investigation Wing)
- respondent
The Assistant Commissioner of Income Tax, Central Circle-1
Case details
As recorded by the court registry
Similar cases
Judgements on the same questions, provisions and authorities, from every court