Rajasthan HC Directs Release of Seized Items Despite Minor Technical Objection

Abha Jain Vs ADIT (Inv.)-1 (Rajasthan High Court)

In the case of Abha Jain Vs ADIT, the Rajasthan High Court addressed a procedural dispute stemming from a minor clerical error. The petitioner had filed an application for the release of seized items, but it was misaddressed. The application was sent to “Assessing Officer, DCIT, Circle-4,” omitting the word “Central,” which was part of the correct designation, “Deputy Commissioner of Income Tax, Central, Circle-4.”

The court dismissed the tax departmentR

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