M/s. MECTEC, rep. by its Proprietrix, Neena Shah V. The Union of India, rep. by its Member Secretary, Department of Direct Taxes and The Assistant Commissioner of Income Tax, Circle -1, Rajamahendravaram and The Principal Director of Income Tax (Investigation), Hyderabad and The Inspector of Police, Nallajerla Police Station

WP/13973/2024

AI Insights

The case involves M/s. MECTEC, represented by its proprietrix Neena Shah and her husband Kamlesh Shah, who filed a writ petition under Article 226 of the Constitution of India against the Union of India and other respondents. The petition sought to challenge the seizure of Rs. 7 crores in cash, which was allegedly seized by the respondents during transportation following an accident. The petition argued that the seizure was arbitrary, illegal, unconstitutional, and beyond the provisions of Section 132 of the Income Tax Act, 1961. The petitioner requested the return of the seized cash and other appropriate reliefs. However, the case was dismissed due to the non-appearance of the petitioner or her counsel in court.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 801795 (HC-ANDHRA_PRADESH)
• Appeal Type: Others
• Pronouncement Date: 23-09-2024
• Assessment Year: misc
• Laws Referred To: Article 226 of the Constitution of India, Section 132 of the Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: PASALA RAO; P VIJAYAKUMAR
• Assessee Lawyers: M S BHARADWAJ ASSOCIATES
• Keywords: Arbitrary; Illegal; Income Tax Act; Ultra virus; Unconstitutional; Writ of Mandamus; Seizing of cash; Return of cash
• Section: 132; 226

Judgement Text

"IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) MONDAY. THE TWENTY THIRD DAY OF SEPTEMBER TWO THOUSAND AND TWENTY FOUR PRESENT THE HON’BLE SRI JUSTICE G.NARENDAR AND THE HON’BLE SMT. JUSTICE KIRANMAYEE MANDAVA WRIT PETITION NO: 13973 OF 2024 Between: M/s. MECTEC, rep. by its Proprietrix, Neena Shah, W/o. Kamlesh Shah, aged about 59 years, R/o. D.No.59-8-3/l, Flat No.AI, 1st Floor, VGM Mansion, P & T Colony, Korukonda Road, Rajahmundry, East Godavari District, rep. by her General Power of Attorney Holder, Kamlesh Shah, S/o. Rajnikanth Shah, aged about 63 years. ...PETITIONER AND 1. The Union of India, rep. by its Member Secretary, Department of Direct Taxes, at New Delhi. 2. The Assistant Commissioner of Income Tax, Circle -1, Rajamahendravaram, East Godavari District. 3. The Principal Director of Income Tax (Investigation), Hyderabad. 4. The Inspector of Police, Nallajerla Police Station, East Godavari District. ...RESPONDENTS Petition under Article 226 of the Constitution of India is filed praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ of Mandamus or any other appropriate writ declaring that the action of the respondents in seizing the cash of the petitioner of Rs.7 crores when it was under transportation from Suryapet to Rajahmundry on 11.05.2024 when the truck suffered an accident, is arbitrary, illegal, unconstitutional and ultra-virus the provisions contained in Section 132 of the Income Tax Act, 1961 and consequently direct the respondents to forthwith return the said cash to the petitioner 4 without any delay and grant such other relief as it deems fit in the circumstances of the case. lA NO: 1 OF 2024 Petition under Section 151 CPC is filed praying that in the circumstances stated in the affidavit filed in support of the writ petition, the High Court may be pleased to direct the respondents to return the seized cash of Rs.7 crores to the petitioner forthwith, pending disposal of the writ petition. Counsel for the Petitioner : M/s. BHARADWAJ ASSOCIATES Counsel for the Respondent No.1 : SRI PASALA PONNA RAO DEPUTY SOLICITOR GENERAL OF INDIA Counsel for the Respondent Nos.2 & 3 : SRI P. VIJAYA KUMAR Counsel for the Respondent No.4 : GP FOR HOME The Court made the following: ORDER APHC010278672024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3487] MONDAY .THE TWENTY THIRD DAY OF SEPTEMBER TWO THOUSAND AND TWENTY FOUR <1 PRESENT THE HONOURABLE SRI JUSTICE G.NARENDAR THE HONOURABLE SMT JUSTICE KIRANMAYEE MANDAVA WRIT PETITION NO: 13973/2024 Between: M/s Mectec ...PETITIONER AND The Union Of India and Others ...RESPONDENT(S) Counsel for the Petitioner: 1.M/S BHARADWAJ ASSOCIATES Counsel for the Respondent(S): 1. PASALA PONNA RAO (SC FOR CENT GOVT.) The Court made the following: ORDER: {per Hon’ble Sri Justice G.Narendar) When the case is called, there is no representation. Even on the previous date of hearing, there is no representation. Neither the petitioner nor the petitioner’s counsel is present. ♦ 2 Learned counsel for R1 and learned senior standing counsel for R2 and R3 are present. The Writ Petition stands dismissed for non-prosecution. Sd/- K. LAKSHMI PAVANI ASSISTANT REGISTRAR //TRUE COPY// l^SECTION OFFICER To 1. One CC to M/s. Bharadwaj Associates, Advocate [OPUC] 2. One CC to Sri Pasala Ponna Rao, Deputy Solicitor General of India [OPUC] 3. One CC to Sri P. Vijaya Kumar, Advocate (OPUC) 4. Two CCs to GP for Home, High Court of Andhra Pradesh. (OUT) 5. Three C.D. Copies. Cnr <. HIGH COURT DATED:23/09/2024 ORDER WP.No.13973 of 2024 s 0 q d;c 20V« m DISMISSING THE W.P. FOR NON-PROSECUTION WITHOUT COSTS "