{"id":45736,"date":"1986-07-29T00:00:00","date_gmt":"1986-07-28T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/k-jayaraman-vs-income-tax-officer-on-29-july-1986"},"modified":"2019-02-27T09:43:54","modified_gmt":"2019-02-27T04:13:54","slug":"k-jayaraman-vs-income-tax-officer-on-29-july-1986","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/k-jayaraman-vs-income-tax-officer-on-29-july-1986","title":{"rendered":"K. Jayaraman vs Income-Tax Officer on 29 July, 1986"},"content":{"rendered":"<div class=\"docsource_main\">Madras High Court<\/div>\n<div class=\"doc_title\">K. Jayaraman vs Income-Tax Officer on 29 July, 1986<\/div>\n<div class=\"doc_author\">Author: Mohan<\/div>\n<div class=\"doc_bench\">Bench: Mohan<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p>Mohan, J. <\/p>\n<p> 1. I have heard Mr. B. Shantha Kumar, learned counsel for the petitioner, and learned standing counsel for the Income-tax Department.\n<\/p>\n<p>2. The writ is for mandamus for the following directions :\n<\/p>\n<p>  &#8221; &#8230;the  petitioner herein prays  that this  hon&#8217;ble Court  may  be pleased to issue a direction directing the respondent herein to return the original will dated January 1, 1977, impounded by him in  pursuance  of his order dated May   15, 1985, to the petitioner forthwith by issue of a writ of mandamus or any other appropriate writ, direction or order and pass such further order or orders&#8230;&#8230; &#8221;\n<\/p>\n<p>3. Notwithstanding the fact that reasons have been recorded under Section 131(3)(b) of the Income-tax Act in the following manner :\n<\/p>\n<p>  &#8220;&#8230;There was a search operation in this case, during which a copy of this will was seized. Since it has been desirable to examine the original in detail, permission may be granted for retaining the same till April 30, 1986.&#8221;\n<\/p>\n<p>4. I am of the view that the original will was called upon to be produced by the petitioner. That is evidenced from the very notice under<\/p>\n<p>Section 131 of the Income-tax Act dated May 15, 1985, by the Income-tax Officer, City Circle 1(2), Coimbatore. On the reverse of it, it is stated &#8220;original of the will dated January 1, 1977&#8221;. In so far as the Income-tax Department has no jurisdiction to decide the truth or genuineness of the will, I see no justification for the retention of the will. However, a xerox copy could be taken. The original will to be returned to the petitioner on his furnishing an undertaking that he will produce the original will as and when called upon to do so. Subject to this, the writ petition is ordered. No costs.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Madras High Court K. Jayaraman vs Income-Tax Officer on 29 July, 1986 Author: Mohan Bench: Mohan JUDGMENT Mohan, J. 1. I have heard Mr. B. Shantha Kumar, learned counsel for the petitioner, and learned standing counsel for the Income-tax Department. 2. The writ is for mandamus for the following directions : &#8221; &#8230;the petitioner herein [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,13],"tags":[],"class_list":["post-45736","post","type-post","status-publish","format-standard","hentry","category-high-court","category-madras-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>K. 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