WAKIL KUMAR Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) HEARD learned counsel for the parties.

(2.) THE present writ application has been filed by the petitioner for a direction to respondent No. 2, Assistant Director of Income-tax (Investigation), Muzaffarpur, to release the amount of Rs. 13.90 lakhs in his favour which has been seized from the possession of three persons, namely, Vijay Kumar Sah, Harbansh Kumar Sharma and Vinay Kumar Singh under the provisions of Section 132A of the Income-tax Act, 1961.