Neutral Citation No. - 2025:AHC-LKO:21305-DB Court No. - 2 Case :- WRIT TAX No. - 318 of 2025 Petitioner :- Neena Kamlesh Kumar Shah Thru P.O.A. Holder Kamlesh Rajnikanth Shah Respondent :- Pr. Chief Commissioner Of Income Tax Pratyaksh Kar Bhawan Lko. And Another Counsel for Petitioner :- Manish Misra,Dileep Pandey Counsel for Respondent :- Kushagra Dikshit Hon'ble Rajan Roy,J. Hon'ble Om Prakash Shukla,J. 1. Heard learned Counsel for the petitioner and Shri Neerav Chitravanshi, Advocate assisted by Shri Kushagra Dikshit, learned Counsel for the Revenue. 2. Shri Neerav Chitravanshi, learned Counsel for the Revenue has no objection if a direction is issued for considering the application of the petitioner for release of cash amounting to Rs.1,71,04,000/- which was seized on 25.09.2022 by the police and handed over to the Income Tax Department. 3. In view of the aforesaid, let the application of the petitioner be considered as per law by the competent authority of the Income Tax Department within one month from the date a certified copy of this order is produced before the concerned authority. If in this process, the petitioner is required to submit any document or information, he may be required to do so by the competent authority, which shall also be taken into consideration. 4. With the aforesaid observations/directions, the writ petition is disposed of. 5. Shri Neerav Chitravanshi, learned Counsel for the Revenue shall communicate our order to the competent authority of the Income Tax Authority for compliance. (Om Prakash Shukla, J.) (Rajan Roy, J.) Order Date :- 16.4.2025 -Piyush- Digitally signed by :- PIYUSH YADAV High Court of Judicature at Allahabad, Lucknow Bench Digitally signed by :- PIYUSH YADAV High Court of Judicature at Allahabad, Lucknow Bench