Indian Kanoon - Search engine for Indian Law

Delhi High Court - Orders

Neena Kamlesh Shah Prop. M/S Mectec vs Pr. Director Of Income Tax(Inv)-1 & Ors on 5 August, 2022

Author: Manmohan

Bench: Manmohan, Manmeet Pritam Singh Arora

                              $~27
                              *    IN THE HIGH COURT OF DELHI AT NEW DELHI

                              +    W.P.(C) 11649/2022


                                   NEENA KAMLESH SHAH PROP. M/S MECTEC ..... Petitioner
                                               Through: Ms.Prem Lata Bansal, Sr.Advocate
                                                        with Mr.R.A.Bansal and Mr.Shivang
                                                        Bansal, Advocates.

                                                      versus


                                   PR. DIRECTOR OF INCOME TAX(INV)-1 & ORS.
                                                                               ..... Respondents
                                                 Through: Mr.Kunal Sharma, Sr.Standing
                                                          Counsel for the Revenue with
                                                          Mr.Shray Nargotra, Advocate.


                              CORAM:
                              HON'BLE MR. JUSTICE MANMOHAN
                              HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA


                                                      ORDER

% 05.08.2022 C.M.No.34536/2022 Exemption allowed, subject to all just exceptions. Accordingly, the application stands disposed of.

W.P.(C) No. 11649/2022 & C.M.No.34535/2022 Present writ petition has been filed challenging the warrant of authorisation dated 24th December, 2020 issued by the Respondent No. 1.

Petitioner also seeks directions to the Respondents to release the cash belonging to the petitioner that was seized during search.

Learned senior counsel for the Petitioner states that the Petitioner is the sole proprietor of M/s Mectec which is engaged in the business of agricultural products and post-harvest crop activities at Ahmedabad (Gujarat) with 46 branches all over India. She states that on 28th December, 2020, some income tax officers carried out a search at the Petitioner's rented premises, which is located at H.No.528, Kh No.484/179, 2nd Floor, Block-A, Shastri Nagar, Landmark 801 Bank, Delhi-110052. She however points out that the authorities had a warrant of authorization that was issued in the name of Shri Ajay Jain, Shri Sourabh Jain, Shri Mahesh Goyal, Shri Manoj Sehgal and Shri Fakir Chand and had the address of a completely different place i.e. A-528, 3rd Floor, Shastri Nagar, Nearby Shastri Nagar Metro Station, New Delhi. She therefore states that the search of the Petitioner's premises is illegal.

She also states that the seized amount of Rs. 4.88 crore is not undisclosed income of the petitioner as it has been duly recorded in the books of accounts of the firm. She states that despite repeated representations, the seized cash has not been released by the authorities.

A perusal of the paper book reveals that the Petitioner has filed a number of detailed representations dated 13th January, 2021, 12th April, 2021, 14th June, 2021 and 15th July, 2021, which have not been disposed of till date.

In view of the aforesaid, the present writ petition along with pending application is disposed of with a direction to Respondent No.2 to decide the Petitioner's aforesaid representations by way of a speaking order within six Signature Not Verified Digitally Signed By:JASWANT SINGH RAWAT Signing Date:06.08.2022 15:51:25 weeks. It is clarified that this Court has not commented on the merits of the controversy. The rights and contentions of all the parties are left open.

MANMOHAN, J MANMEET PRITAM SINGH ARORA, J AUGUST 5, 2022 KA Signature Not Verified Digitally Signed By:JASWANT SINGH RAWAT Signing Date:06.08.2022 15:51:25