Mrs. K. Hymavathi and Mrs. K. Prathibha V. The Income Tax Officer, (Investigation), Unit - II, Hyderabad and The Director of Income Tax, (Investigation), Aayakar Bhavan, LB Stadium Road, Basheerbagh, Hyderabad and The Deputy Commissioner of Income Tax, Circle - 6, Hyderabad and The Principal Chief Commissioner of Income Tax, Andhra Pradesh and Telangana, Hyderabad and The Director General of Income Tax (Investigation), CR Buildings, Queens Road, Bangalore and The Deputy Director of Income Tax, (Investigation), Unit 2(1), CR Buildings Annexe, Queens Road, Bangalore and The Assistant Commissioner of Income Tax, Central Circle 1(2), CR Buildings, Queens Road, Bangalore

WP/5367/2023

AI Insights

The case involved a writ petition filed by Mrs. K. Hymavathi and Mrs. K. Prathibha against various officials of the Income Tax Department, challenging the non-release of gold jewellery seized during a search operation under Section 132 of the Income Tax Act, 1961. The petitioners argued that the continued retention of the jewellery was arbitrary, illegal, and violated principles of natural justice as well as Articles 14 and 265 of the Constitution of India. However, during the proceedings, the petitioners' counsel declared the matter as infructuous, leading to the dismissal of the petition without further examination of the substantive issues.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 796197 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 24-01-2024
• Assessment Year: misc
• Laws Referred To: Article 226 of the Constitution of India, Section 132 of the Income Tax Act, 1961, Articles 14 and 265 of the Constitution of India
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: J V PRASAD
• Assessee Lawyers: A V A KARTIKEYA
• Keywords: Gold jewellery seizure; Income Tax Act; Natural Justice; Writ of Mandamus; Violation of Constitution
• Section: 132; 14; 265; 226

Judgement Text

"[ 337e ] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAO (Special Original Jurisdiction) WEDNESDAY, THE TWENTY FOURTH DAY OF JANUARY TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION NO: 5367 OF 2023 Between: 'l . Mrs- K.Hymavathi, W/o Mr. K.Satyanarayana, Aged 74 years, Occ.. Housewife, No 8-2-703141P, Road No. '12, Baniara Hills, Hyderabad - 500 034, Telangana 2. Mrs. K.Prathibha, Wo Mr. K.Pratap, Aged 50 years, Occ.- Business, RJo 8-2- 703l4lP, Road No.. 12, Banlara Hills, Hyderabad - 500 034, Telangana. ...PETITIONERS AND 1. The lncome Tax Ofiicer, (lnvestigation), Unit - ll, Hyderabad, o/o the Director of lncome Tax (lnvestigation), Aayakar Bhavan, LB Stadium Road. Basheerbagh, Hyderabad - 500 004, Telangana. 2. The Director of lncome Tax, (lnvestigation), Aayakar Bhavan, LB Stadium Road, Basheerbagh, Hyderabad - 500 004, Telangana. 3- The Deputy Commissioner of lncome Tax, Circle - 6, Hyderabad, lT Towers, AC Guards, Masab Tank, Hyderabad - 500 004, Telangana. 4. The Principal Chief Commissioner of Income Tax, Andhra Pradesh and Telangana, Hyderabad, Room No.. 922, gth Floor, B Block, lT Towers, 10-2- 3, A.C. Guards, Hyderabad - 500 004, Telangana. 5. The Director General of Income, Tax (lnvestigation), CR Buildings, Queens Road, Bangalore - 560 001, Kamataka. 6. The Deputy Director of lncome Tax, (lnvestigation), Unit 2(1), CR Buildings Annexe, Queens Road, Bangalore - 560 001 , Karnataka. 7. The Asst. Commissionerof lncome Tax, Central Circle 1(2), lll Floor, CR Buildings, Queens Road, Bangalore - 560 001, Karnataka. ...RESPONDENTS Petition uMer Article 226 of lhe Constitution of lndia 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, Order or Direction, declaring the action of the Respondents in not releasing the gold jewellery. pertaining to the Petitioners, seized from their residence, during the course of a search uls 132 of the lncome Tax Act, 1961, on 19.12.2014 and l ; i I I I il I I I ,, l I :l ! 1 I I I i I I I I 13.02.2015, despite numerous requests, as arbitrary, illegal, bad in law, violative of the principles of natural justice apart from being violative of Articles 14 and 265 of the constitution of lndia, and consequenfly direct the Respondents to release the gold jewellery seized during the proceedings dated 13.o2.2o1s, in the interests of justice. Counsel for the Petitioners: SRI A.V.A.SIVA KARTIKEYA Counsel for the Respondents: SRI J.V.PRASAD, SC FOR !T The Court made the following: ORDER TIIE IION,BLE SRI JUSTICE P.SAM NOSIrY AND w.P.Ivo.536 'ble Si Justice P.S,AIW KOSH4) to f2023 the Iearned lnstant writ nothing further remains to be ORDER:Ir,er rron pettdon has become adjudicated. THE g9g5\"E SRI JUSTICE N.TUKARAMJI Today, when the matter is hken up for hearing, counsel for the petitioner submits that the cause in the infructuous artd 2 Recording, the above made petrtion is dismissed as infructuous. //TRUE COPY// submission, the present writ No order as to costs. shall 3. Consequently, miscellaneous petitions pending, if any, stand closed. SD ASSISTANT /.V.KAVITHA R GIST AR To I 2 3 PSK. GJP SECTION OFFICER pff Eg is 3fl f ,yA-xyt{t+'l8?fl ffIi\"d;\" topucl HIGH COURT DATED:24 tO1l2O24 ORDER WP.No'5367 of 2023 DISMISSING THE WRIT PETITION aS ir.rrnucruous wlrHour cosrs' -.a:::\" fr .-'i:. 1.) ,: ''- ir ) ,1 r.t i ^ .,.., -.)l ,l i,,r i i.ll't t14' , )4 ii w "