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VIMAL GANDHI, A.D.JAIN, CHANDRA POOJARI
Assistant Commissioner of Income-tax – Appellant
Versus
Sonu Verma – Respondent
Per A.D. Jain, Judicial Member. - This appeal has been filed by the department for the Block Period from 1-4-1988 to 30-11-1998, against the order dated 21-4-2003 passed by the learned CIT(A), Bathinda.
2. In this case, the Abohar police, on 23-11-1998, during a routine inspection of vehicles at a naka, seized gold ornaments weighing 5.5 Kgs., cash amounting to Rs. 3,14,000, 25 loose papers and a Note Pad from the possession of the assessee, who was travelling in his car. The Director of Income-tax (Investigation), Ludhiana issued a warrant of authorization under section 132A(1) of the Income-tax Act (‘the Act’) to the S.H.O., Abohar on 27-11-1998. The Asstt. Director of Income-tax (Investigation), Bathinda issued a letter of requisition under section 132A of the Income-tax Act to the S.H.O., Abohar, on 30-11-1998, requisitioning all the above assets, i.e., jewellery, cash, books of account and other documents (page 103 of the assessee’s paper book, ‘APB’), on the conclusion of the proceedings by the said S.H.O. The warrant of authorization contained the names of the persons to whom the assets requisitioned were sought to be delivered by the S.H.O. The warrant of authorization
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