THE HON’BLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HON’BLE SRI JUSTICE G.M.MOHIUDDIN

ORDER:

Ms. Himangini Sanghi, learned counsel appears for petitioner.

Sri Srinarayan Toshniwal, learned counsel appears for Sri N. Praveen Reddy, learned counsel for Income-tax, for respondents.

2. The petitioner has prayed for the following relief:

“For the reasons stated in the accompanying affidavit, it is humbly prayed that this Hon’ble Court may be pleased to issue a Writ of Mandamus or any other appropriate Writ Order or Direction declaring the inaction of Respondents in not following the due process of law and not releasing the seized cash on 21.09.2024 and not considering the application filed by the Petitioner u/s 132B of the Income Tax Act dated 08.10.2025 is totally illegal, arbitrary and is in complete violation of my rights conferred under Article 14, 19g, 265 of the Constitution of India and consequently direct the Respondent No.1 to 3 to release the cash seized amounting to Rs.65,00,000/- along with interest in the interests of justice.”

3. Under the first proviso to Section 132B(1) of the Income-Tax Act, 1961 (for short ‘the Act’), an application is to be made by the person co