Lakshmi R. Nair Vs PCIT (Kerala High Court)
Kerala High Court held that as the gold claimed by the petitioner, is already assessed in the name of the husband of the petitioner, and the proceedings in respect of the same are concluded, the petitioner cannot make a further claim in respect of the same. Accordingly, writ dismissed.
Facts- The petitioner is the wife of Sri R. Ramachandran Nair, who was the former Chief Secretary of Kerala. A search was conducted by the officers of the Income Tax authorities in the house of the petitioner. Along with the petitioner, the husband and her mother were also staying there. After the search, 379.6 sovereigns of Gold belonging to the Petitioner, her mother, daughter, son and son-in-law, along with cash and title deeds of properties, were seized by the Income Tax officials.
Based on the said search, an assessment was made against the petitioner’s husband on 29.10.1997 by fixing an undisclosed income to the tune of Rs.1,14,94,610/-. During the assessment process, since the husband of the petitioner contended that the gold ornaments belonged to the petitioner, a protective assessment was initiated against the petitioner.
The petitioner submitted representation dated 07.03.2005 before the Chief Commissioner of Income Tax, requesting the release of the gold ornaments seized. Since there was no response, repeated representations were submitted by the petitioner. Ultimately the said representations were answered by the Chief Commissioner, rejecting the same, on the reason that, the articles were seized, based on the warrant issued in the name of the husband of the petitioner, and the valuables, jewelry and other articles were seized in the name of Sri. R. Ramachandran Nair, the husband of the petitioner. Therefore, it was found that, if at all any release is to be ordered, the same has to be done only to the husband of the petitioner. It was in these circumstances, the writ petition was submitted.
