Order 7

Order Details: COPY OF JUDICIAL PROCEEDINGS
Pdf Text: 11Ct. Cases/653/2025
Aboobacker Karuthodan Vs. State
PS (Darya Ganj)
02.09.2026
Proceedings are being conducted through hybrid mode.
Today undersigned is also working as Duty JMFC.
Present: Sh. Jojo Jose and Navaneeth K K , Ld. Counsel for
the applicant.
Mr. B. Javahar Babu, Ld. APP for the State.
Sh. Manmeet Singh Arora, Special Public Prosecutor
for Income Tax Department through VC. .
Sh. Yash Batra, Proxy counsel for Sh. Manmeet
Singh Arora, alongwith Sh. Pravin Kumar Singh,
Assistant Director, Income Tax (Investigation) U-
5(4)
File is not traceable. Ahlmad is directed to trace the
file.
Memo of appearance alongwith the email pertaining
to authority of Ld. SPP filed on behalf of Income Tax
Department. Be taken on record.
Sh. Pravin Kumar Singh, official from Income Tax
Department appearing on behalf of Deputy Director submits that
the cash amount of Rs. 73,63,000/- initially sezied in DD No. 13
A dt. 16.10.2024 PS Daya Ganj, has now been seized from the
custody of the SHO concerned by the Department as per the
orders of the Principal Director of Income Tax-I, Delhi exercising
the power under section 248 of Income Tax Act since the inquiry
pertaining to the recovery of cash from the alleged persons is
pending before the department.
Submissions heard. Previous order perused.
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The SHO concerned is directed to appear in person
and file the explanation as to how could he release the amount to
the department without the permission of the court when the
present application is sub-judice before this court for disposal
and the cash amount was under the custody of the court.
Moreover, as a matter of record, the Income Tax Department did
not seize the cash exercising the so called power under section
248 of Income Tax Act till this court passed the last order
observing that the department has not expressed any inclination
to the SHO concerned for the seizure of the amount while
sending objections qua the release of the amount on superdari. It
appears that an erroneous exercise has been conducted by the
Department since there was no such requisition by the
department to the SHO till last order that they will be intending
to seize the recovered cash seized in DD No. 13 A dt. 16.10.2024
PS Darya Ganj w.r.t the inquiry pending before the department.
Upon inquiry it is revealed that the oder for the
seizure of the amount is given by Mr Deepak Garg, Principal
Director, Income Tax (Investigation) -I, Delhi.
Mr Deepak Garg, Principal Director, Income Tax
(Investigation) -I Delhi is directed to file a detailed explanation
in view of the observation made today as well as last order as to
how could he order for the seizure of the amount without the
permission of this court when the present application is pending
and the seized cash is under the technical custody of this court.
He is further directed to file the status of the inquiry undergoing
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in the present matter since nothing in this regard has been filed
by the official appearing today.
Copy of this order be sent to Sh. Deepak Garg,
Principal Director, Income Tax (Investigation) I, Delhi as well
as SHO concerned for information and compliance.
Copy of order be given dasti to Ld counsel
appearing with the official for the Income Tax Department.
Put up on 11.09.2026.
(Nidhi Bala)
JMFC-05/Central District
THC/ Delhi/02.09.2026
At this stage, Sh. Manmeet Singh Arora, Special Public
Prosecutor for Income Tax Department appeared in person
and requested to first call the report from the Superior Officer
of the DDIT concerned who appeared today before the court
i.e. Additional Commissioner incumbent in lieu of Sh.
Deepak Garg, Principal Director, Income Tax (Investigation)
I, Delhi.
He further submits that he will ensure that the
satisfactory report is filed before this court by the department
qua the concern of this court.
Submissions heard. Request is considered.
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Let the reply / explanation in view of the
above noted directions be filed from the Superior Officer
of the DDIT concerned who appeared today before the
court ie. Additional Commissioner incumbent.
(Nidhi Bala)
JMFC-05/Central District
THC/ Delhi/02.09.2026
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