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Authorities cannot retain seized cash after expiry of period for framing assessment u/s. 153A
Case Law Details
- Case Name
- Gautam Thadani Vs Director Income Tax (Investigation) And Anr. (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2011-12
- Courts
- All High Courts, Delhi High Court
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Gautam Thadani Vs Director Income Tax (Investigation) And Anr. (Delhi High Court)
Delhi High Court held that income tax authorities cannot retain seized cash once time period for framing an assessment under section 153A of the Income Tax Act has expired and there is no outstanding demand. Accordingly, petition disposed of.
Facts- The petitioner has filed the present petition under Article 226 of the Constitution of India, inter alia, praying that directions be issued to respondent no.2/Superintendent of Police, Central Bureau of Investigation (CBI) to handover an amount of ₹...
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