NEMI CHAND NAHAR and ORS. V. COMMISSIONER OF INCOME TAX and ORS.

WP/942/2001

AI Insights

The case involves a writ petition filed by Nemi Chand Nahar and another against the Commissioner of Income Tax and others, questioning the orders issued on 03.2001 and 15.05.2001. The petitioners sought relief for the credit of advance tax and the release of valuables without any bank guarantee. The core issue revolved around the search and seizure operations conducted under Section 132 of the Income Tax Act, where gold, cash, and jewelry were seized from the petitioners' premises. The Income Tax authorities had withheld certain credits due to ongoing tax liabilities of the petitioners with the Lyod company. The court's decision was based on the fact that the petitioners had already received back their valuables and that the financial claims against the Lyod company were not substantiated as the amounts were not covered from them.

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 749861 (HC-CHHATTISGARH)
• Appeal Type: Others
• Pronouncement Date: 02-03-2015
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: HIGH COURT
• Department Lawyers: AMIT CHOUDHARY
• Assessee Lawyers: C VERMA
• Keywords: Credit balance; Income Tax; Search and seizure; Relief Petition
• Section: 132; 226; 133-A; 158-B

Judgement Text

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