Disposed

Prem Kumar Gupta S/O Late Sriniwas Khandelwal v. Principal Commissioner of Income Tax

Rajasthan HC20 Nov 2024CW/1508/2021

Case brief

AI extract

What is this about?

Petitioners sought release of documents and jewelry seized in a 1997 search; their 2016 return application remained undecided. The court directed the competent authority to decide the application within three months, preserving remedies if aggrieved.

What did the court decide?

Directions issued to decide the application dated 22.02.2016 for release of seized documents within three months.

Prem Kumar Gupta S/O Late Sriniwas Khandelwal Vs Principal… — Income Tax | Rajasthan HC (2024)

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[2024:RJ-JP:47555-DB]

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HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR

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D.B. Civil Writ Petition No. 1508/2021

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Prem Kumar Gupta S/o Late Sriniwas Khandelwal, Aged About 74 Years, Resident Of 951, Dhamani Market, Chaura Rasta, Jaipur (Since Deceased - 29.01.2022) Thorugh Legal Heirs.

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1/1. Indu Gupta Wife Of Late Shri Prem Kumar Gupta, Aged About 74 Years, Resident Of 951, Dhamani Market, Chaura Rasta, Jaipur.

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1/2. Manish Gupta Son Of Late Shri Prem Kumar Gupta, Aged About 50 Years, Resident Of 951, Dhamani Market, Chaura Rasta, Jaipur.

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1/3. Rajneesh Kumar Gupta Son Of Late Shri Prem Kumar Gupta, Aged About 48 Years, Resident Of 951, Dhamani Market, Chaura Rasta, Jaipur.

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1/4. Dheeraj Gupta Son Of Late Shri Prem Kumar Gupta, Aged About 47 Years, Resident Of 951, Dhamani Market, Chaura Rasta, Jaipur.

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----Petitioners

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Versus

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Principal Commissioner Of Income Tax, Aaykar Bhawan, Bhagwan Das Road, Jaipur

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Additional Commissioner Of Income Tax, Range-6, Aaykar Bhawan, Bhagwan Das Road, Jaipur

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Vigilance Commissioner, Central Board Of Direct Taxes, North Avenue, New Delhi 110001

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Income Tax Officer, Ward-1(2), Jaipur

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----Respondents

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For Petitioner(s) : Mr. Anant Kasliwal, Sr. Adv. with Mr. Shashank Kasliwal Ms. Charu Pareek Mr. Raghav Krishnatri

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For Respondent(s) : Mr. Anuroop Singhi with Mr. N.S. Bhati Mr. Aditya Khandelwal

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HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE ASHUTOSH KUMAR

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[2024:RJ-JP:47555-DB]

[CW-1508/2021]

(2 of 2)

Order

20/11/2024

This petition is filed seeking directions to the respondents to release the documents seized on 16.01.1997 during search proceedings.

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The brief facts are that the search and seizure took place at the premises of the petitioner on 16.01.1997. The documents and jewelry were seized by the Department and Panchnama was prepared. Consequent to the search, block assessment proceedings were initiated. The petitioner filed application dated 22.02.2016 for return of the seized documents. The grievance is that the application has not been decided till date.

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Learned senior counsel appearing on behalf of the petitioners submits that additions made in the block assessment have either been deleted or are not related to the documents seized. The contention is that the Department due to inability to trace the seized documents, is not deciding the application.

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The writ petition is disposed of directing the competent authority as on date to decide the application dated 22.02.2016 for release of seized documents. The decision on the application shall be taken within three months from the date of receipt of certified copy of the order.

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Needless to say, the petitioner shall be at liberty to avail remedies in accordance with law, if aggrieved of the order.

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(ASHUTOSH KUMAR),J

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(AVNEESH JHINGAN),J

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Simple Kumawat /84

Prem Kumar Gupta S/O Late Sriniwas Khandelwal v. Principal Commissioner of Income Tax

Case brief

What is this about?

What did the court decide?

Prem Kumar Gupta S/O Late Sriniwas Khandelwal v. Principal Commissioner of Income Tax

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

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