and also in cash. On 26.2.2010, during checking at the Airport at Srinagar, cash amounting to ` 12,80,000/-, some slip pads, ledger and cheques/bank drafts etc. were seized from the petitioner by the Income tax authorities. Since the firm of the petitioner was an assessee at Amritsar, respondent No.2 issued a notice under Section 131 of the Income Tax Act, 1961 (in short, “the Act”). Certain documents like books of account for financial year 2009-10 including cash book ledger etc. were demanded from the petitioner. In pursuance to the notice, the petitioner appeared and produced the required documents. After verification, the cash and cheques were not released to the petitioner. The petitioner approached Deputy Director of Income tax Investigation, Srinagar and respondent No.2 vide letter dated 30.8.2010, Annexure P.4 in this regard. Reminder dated 30.9.2010, Annexure P.5 was also sent to respondent No.2 as well as his counterpart at Srinagar. Thereafter, respondent No.2 sent a letter dated 16.11.2010, Annexure P.6 to the petitioner stating that since the cash was seized at Srinagar, the matter may be taken up with Deputy Director of Income Tax, Srinagar or Joint Director of Income Tax, Srinagar, Camp office at Amritsar. Inspite of various letters and reminders, the petitioner having received no response, he has filed the present writ petition.
