Smt. Poonam Tandon vs Commissioner of Income Tax

V.K. Khanna, J.—The only grievance raised in this writ petition is that the petitioner''s jewellery has been seized in the month of October, 1987, and though an objection u/s 132(11) of the Income Tax Act has been filed by the petitioner on May 5, 1988, the same has not been disposed of by the Commissioner of Income Tax, Lucknow. It has also been urged that the objection by Shri Ram Tandon has been filed on March 10, 1988.

At the admission stage, we have heard Shri Bharatji Agarwal, Senior Standing Counsel for the Department, and the present writ petition is being disposed of finally in accordance with the rules of the court.

After hearing learned counsel for the parties, we are of the opinion that the petitioner is pursuing the statutory alternative remedy by filing objection u/s 132(11) of the Income Tax Act. It is expected that the Commissioner of Income Tax will decide the aforesaid objection at an early date. The petitioner may file a certified copy of our order before the Commissioner of Income Tax within a week from today. The Commissioner of Income Tax will try to dispose of the objection by September 15, 1988, by a reasoned order in accordance with law.

Subject to the aforesaid observations, the present writ petition is disposed of finally.

A certified copy of this order shall be given to learned counsel for the parties by Monday next on payment of usual charges.