Cash seized in election code

TELUGU SATYANARAYANA (ADVOCATE and TAX CONSULTANT)   (172 Points)

13 May 2012  

sir,

my client had got the money from his own place (karnataka) to purchase once used (second hand) tractor in A.P. while he is on the route to ap, the police have stopped the vehicle & searched the vehicle at the police check post and found rs 5 lacs in the vehicle. The police asked about the money, my client had given explanation that he bring the money from his agricultural sale proceeds and to took the once used vehicle. my client had taken his pan just before 3-4 months he is not an assessee, his source of income is agriculture, more over the police personal did not accept the same, they  seized the cash, due to election commision of india code is in force. the police made panchanama and seized amount handed over to incometax department. 

By tomarrow the IT Department will summon to the party and take sworn statement. let me know what is the procedure ? how to prove the that the amount is purely agriculutral income? how to get the amount refund from the IT Department?. pls suggest me how to write written submissions before AO and if any decisions is there please quote the same.