Mohd Zaheeruddin V. The Principal Commissioner of Income Tax (Central)

WP/3287/2024

AI Insights

The case involves Mohd Zaheeruddin, the petitioner, who filed a writ petition under Article 226 of the Constitution of India against various respondents including the Principal Commissioner of Income Tax (Central) and other officials, seeking a mandamus for the release of cash amounting to Rs. 24,50,000 seized during the Assessment Year 2023-24. The petitioner argued that the inaction of the respondents in not considering his requests for the release of the seized cash was illegal and arbitrary. The court was informed that the Investigating Agency had submitted its report to the Assessing Officer, and the matter was under consideration for further proceedings under the Income Tax Act.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 693793 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 18-03-2024
• Assessment Year: misc
• Laws Referred To: Article 226 of the Constitution of India, Section 143 of the Income Tax Act, Section 147 of the Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: K MAMATA; GADI PRAVEEN KUMAR
• Assessee Lawyers: VENKATARAM MANTUR
• Keywords: Income Tax; Seizure of cash; Writ of Mandamus; Legal and Arbitrary Inaction
• Section: 147; 143

Judgement Text

"I I HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (SPecial Original Jurisdiction) IUONDAY, THE EIGHTEENTH DAY OF I iIARCH , TWOTHOUSANDAND TWENTY FOUR [ 337e ] to the Government, i - 110 001 PRESENT THE HONOURABI-E SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION NO: 3287 0F 2024 Between: Mohd Zaheeruddin, S/o, Ivlohammed Faqrudd.in, aged about 68 ye.ars,.occ. Business, 8_1 3_4 t7 Bn' : Rilii;;\"il;; corony Near\"Nationa I Police Academy' ShivramPallY, RR Dist ...PETITIONER The Principal commissioner of lncome Tax (central), Aayakar Bhavan' Basheerba!h, Hyderabad-500 004 2. The lncome Tax Officer, Ward-8('1), Signature Tower' Kondapur' RR Dist- 500084 3. The Principal Director of lncome Tax (lnv)' Aayakar bhavan' Hyderabad- 500 004 4. The bhav DeoutvDirectoroflncomeTax(lnv),Unit-5(1)'4thFloor'Aayakar an,'Hyderabad-500 004 The Union of lndia, Represented by its -Secretary Department of Revenue. Ministry ot l-rnance' New ueln ANI) 'l ti ...RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstancesstatedintheaffidavitfiledtherewith,theHighCourtmaybe pleased to issue a writ, order or direction, one, more particularly in the nature of mandamus declaring the inaction on the part of the Respondents in not considering the req uests/representations for release of cash seized to the tune of Rs.24,50,000lvideapplicationsdated07l11t2o23'16t1112023and2211112023 duringtheAssessmentYear2023-24asillegalandarbitraryandconsequently direct the Respondent No.2 to consider the various applications dated 0711112023. 1611i12023 and 2211112023 requesting for rerease of cash seized to the tune oi Rs 24,50,000/- lA NO: 'l OF 2024 Petition under Section 15-1 cpc praying that in the circumstances stated in the affidavit fired in support of the petition, the High court may be preased to direct the Respondent No.2 to release cash serzed to the tune of Rs.24,50,000/ . Counsel for the petitioner: SRt VENKATRAM REDDy MANTUR counsel for the Respondent No.1 to 4: M/s. K.MAMATA, sr. sc FoR rr Counsel for the Respondent No.5: SRI GADI PRAVEEN KUMAR, DEPUTY SOLICITOR GENERIAL OF INDIA The Court made the following: ORDER , I ! I I l' 'l '.'1r:.: - 7 TTIE IIONOURABLE SRI JUSTICE P.SAM KOSHY AND TTIE IIONOURABLE SRI .'USTICE N.TUKARAMJI WRIT PEf,ITION No.3287 OF 2024 ORDER: ftter Hon'ble Si Justice P.SAM KOSHI! The instant Writ Petition has been filed seeking Writ in the nature of Mandamus directing the respondents to immediately consider the release of cash seized to the tune of Rs.24,50,000/- on 31.10.2023. 2. On the previous date of hearing, we had asked learned Standing Counsel for the Income Tax Department to seek instructions as to the present status' 3. Today, Ms. Mamatha, learned Senior Standing Counsel for the Income Tax, on receiving e-mail from the Department, submits that the Investigating Agency has submitted its report to the Assessing Ofhcer and the Assessing Officer has already ceased of the matter and the proceedings under Section 143 read with 147 of the Income Tax Act would be initiated ald concluded at the earliest' 4. Given the said submission by the learned Standing Counsel for the Department, we are of the considered 2 opinion that no fruitful purpose would be served in keeping the Writ Petition pending. 5. Since the Investigating Agency has already sent the report to the Assessing Officer, the Writ petition is disposed of directing the Assessing Offrcer to initiate necessa_ry proceedings in accordance with law and dispose of the matter as early as possible. No order as to costs. Consequently, miscelianeous petitions pending, if any, sha-Il stald closed. SD/-MOHD. ISMAIL ,TRUE COPY// ASSISTANT6 REGI$IRAR SEGIION OFFICER 1. The, Principal Commissron^er -of . lncome Tax (Central), Aayakar Bhavan, Basheerbagh Hvderabad-500 004 2. The lncome Tai Officer, Ward_g(1), Signature Tower, Kondapur, RR Dist_ 500084 3. The Principar Director of rncome Tax (rnv), Aayakar bhavan, Hyderabad- 500 004 To, BSR BS 4. The Deput;, Director of ^lncome Tax (lnv). Unit _5 (l ). 4th Floor, Aayakar bhavan, Hyderabad-500 004 5. The Secretarv to lhe Government, Department of Revenue. IVlinistry of - Finance New'Delhi. Union of lnOia - i t O -0bl - - ' 6 One CC to SRI VENKATRAIM REDDY MANTUR Advocate tOpUCl 7 One CC to rrtls K MAMATA, Sr SC FoR ir iOCUii'--\" B ONC CC tO SRI GADI PRAVEEN KUVAR, bEPUiY SOLICITOR GENERAL ^ oF tNDtA, Hrgh Courr for the Stare or retirigina it nyJ\"rauri foiUCj'- \" * 9.' Two CD Copies u I Hlt66 COURT DATED: 1810312024 ORDER WP.No.3287 of 2024 DISPOSING OF THE WRIT PETITION, WITHOUT COSTS a,s t l.iE s l.4 !:iTrjHE0 ) .. : $ i- > j:, U ( ) 7 i!0I/ zul oq ,, r{ W I I I I l : l "