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 department’s objection to the misaddressing, stating that a &...