JUDGMENT : M.R. Shah, J. 1. By way of this petition under Article 226 of the Constitution of India, the petitioner has prayed for issuance of appropriate writ and/or order directing the respondents to refund of amount of Rs. 13,51,714/- seized and withheld by the respondent No. 1 from 18th March 2011 alongwith interest payable under Section 244A of the Income-tax Act, 1961 ("the Act" for short). 2. The facts leading to the present Special Civil Application in nutshell are as under: 2.1 That, pursuant to search under Section 132 of the Act being carried out on 18th March 2011, cash of Rs. 20,15,500/- came to be seized from the possession of wife of the petitioner i.e. Smt. Munila R. Vachhani. That, the said cash was seized from the possession of the wife of the petitioner at Vadodara, while she was travelling from Delhi to Vadodara. Out of the said seized amount of Rs. 20,15,500/- a sum of Rs. 20,00,000/- was withheld by the Department and deposited in the PD account maintained by the respondent No. 1 in State Bank of India, Vadodara, after recording statement of the petitioner. That thereafter, the petitioner-assessee filed return of income for Assessment Year 2011-2012 showing total income at Rs. 21,29,260/-. That the assessee did not show the said seized amount of Rs. 20,15,500/- in his income for the year under consideration. That thereafter, the Assessing Officer issued a show cause notice upon the petitioner-assessee under Section 143(2) and 142(1) of the Act calling upon the assessee to show cause as to why the seized amount of Rs. 20,15,500/- may not be added into the total income of the petitioner-assessee for the year under consideration. That thereafter, the Assessing Officer passed an order under Section 143(3) of the Act and framed the assessment for A.Y 2011-2012 determining the total income of the petitioner-assessee at Rs. 41,44,260/-. Accordingly, the Assessing Officer computed the net tax chargeable at Rs. 11,30,196/-. The said assessment order came to be passed on 31st December 2012. That against the total tax liability of Rs. 11,77,524/- the Assessing Officer gave credit of Rs. 3,02,490/- towards self-assessment tax paid and Rs. 2,26,748/- towards TDS already deducted. The balance amount came to be adjusted and/or appropriated from the amount of Rs. 20,00,000/- already seized from the possession of the wife of the petitioner. However, the balance amount of Rs. That against the total tax liability of Rs. 11,77,524/- the Assessing Officer gave credit of Rs. 3,02,490/- towards self-assessment tax paid and Rs. 2,26,748/- towards TDS already deducted. The balance amount came to be adjusted and/or appropriated from the amount of Rs. 20,00,000/- already seized from the possession of the wife of the petitioner. However, the balance amount of Rs. 13,51,714/- was not returned (Rs. 20,00,000/- minus Rs. 6,48,286/-). It is the case on behalf of the petitioner that thereafter, the petitioner made various representations to the respondents to return the amount of Rs. 13,51,714/- lying with the respondent No. 1-Department out of the total amount of Rs. 20,00,000/- seized. However, there was no response at all and the amount of Rs. 13,51,714/- came to be continued to be retained by the respondents; more particularly, the respondent No. 1, and therefore, the petitioner has preferred the present Special Civil Application seeking direction to the respondent No. 1 to return the amount of Rs. 13,51,714/- with interest from the date of passing of the order of assessment. 3. Heard Shri Dipen C. Shah, learned advocate appearing on behalf of the petitioner and Shri K.M. Parikh, learned advocate for the respondent-Revenue. 4. It is vehemently submitted by Shri D.C. Shah, learned advocate appearing on behalf of the petitioner-assessee that on and after the date of passing of the assessment order for A.Y. 2011-2012 and after deducting the tax due and payable by the petitioner towards tax liability as per the original assessment order and more particularly when subsequently, addition of Rs. 20,15,500/- made by the Assessing Officer came to be set-aside by the learned CIT(A) and the Department refunded an amount of Rs. 6,48,286/- which was recovered/adjusted from the amount of Rs. 20,00,000/- (i.e. seized amount), thereafter retaining the amount of Rs. 13,51,714/- is absolutely illegal and most arbitrary. It is submitted that there is no tax liability of the petitioner and after the order of assessment is passed, the respondent is bound to return the seized amount, after deducting the tax liability; if any. It is submitted that in the present case, there is no tax liability at all, and therefore, the petitioner was entitled to get back the balance amount of Rs. 13,51,714/- which has been illegally retained by the respondents. It is submitted that therefore, the petitioner is even entitled to interest on the said amount of Rs. It is submitted that in the present case, there is no tax liability at all, and therefore, the petitioner was entitled to get back the balance amount of Rs. 13,51,714/- which has been illegally retained by the respondents. It is submitted that therefore, the petitioner is even entitled to interest on the said amount of Rs. 13,51,714/- from the date of the order of assessment. 5. Shri K.M Parikh, learned advocate appearing on behalf of the Revenue vehemently submitted that as such, after the Assessing Officer made addition of Rs. 20,15,520/- in the case of the petitioner-assessee for A.Y. 2011-2012 and determined the tax liability of Rs. 11,77,524/- after giving credit of the self assessment tax paid and the TDS already deducted, the Assessing Officer adjusted sum of Rs. 6,48,286/- being the balance tax liability from the amount of Rs. 20 lacs seized. It is submitted that thereafter, the assessee preferred appeal before the learned CIT(A) and the learned CIT(A) deleted the additions made in the hands of the assessee of Rs. 20,15,500/-. It is submitted that immediately thereafter, the Department returned the amount of Rs. 6,48,286/- with interest i.e. in all Rs. 7,72,550/- on 26th May 2014, while giving effect to the order passed by the learned CIT(A). It is submitted that thereafter, the Revenue preferred Appeal before the learned Tribunal challenging the order passed by the learned CIT(A), however, the same came to be dismissed on the ground of low tax effect on 16th December 2015. It is submitted that therefore, the petitioner shall be entitled to interest from the date of order passed by the learned Tribunal, dismissing the appeal on the ground of low tax effect i.e. 16th December 2015. 5.1 It is further submitted by Shri Parikh, learned advocate for the Revenue that the amount seized from the possession of wife of the petitioner has been kept in a separate account, and therefore, it will take some further time for the respondents No. 1 & 2 to return the seized amount (i.e. the balance amount) to the petitioner. However, he has stated that the same shall be returned as early as possible. 6. Heard learned advocates appearing on behalf of the respective parties at length. 7. From the facts narrated hereinabove, we are of the opinion that there is no justification on the part of the respondents in not returning the balance amount of Rs. However, he has stated that the same shall be returned as early as possible. 6. Heard learned advocates appearing on behalf of the respective parties at length. 7. From the facts narrated hereinabove, we are of the opinion that there is no justification on the part of the respondents in not returning the balance amount of Rs. 13,51,714/- to the petitioner or to the wife of the petitioner, particularly after the scrutiny assessment order under Section 143(3) of the Act came to be passed for A.Y. 2011-2012. It is required to be noted that a total sum of Rs. 20 lakhs came to be withheld by the Department, out of the total seized amount of Rs. 20,15,500/-. That thereafter, the Assessing Officer made addition of Rs. 20,15,500/- in the hands of the assessee for A.Y. 2011-2012 and therefore, the tax liability came to be determined at Rs. 11,77,524/-. That against the aforesaid tax liability, Rs. 3,02,490/- came to be adjusted and/or given credit with respect to self- assessment tax already paid by the assessee. Department gave credit of Rs. 2,26,748/- with respect to TDS already deducted and the balance amount of Rs. 6,48,283/- came to be adjusted/recovered from the amount of Rs. 20,00,000/- seized/retained. Thus, on and after 31st December 2012, there was not further tax liability of the petitioner-assessee and no amount was due and payable by the assessee to the Department towards any tax liability and/or any other liability. Under the circumstances, the balance amount of Rs. 13,51,714/- ought to have been returned to the petitioner. 8. At this stage, it is required to be noted that subsequently, the learned CIT(A) deleted the addition of Rs. 20,15,500/- under Order dated 8th April 2014 and the Department passed an order giving effect to the learned CIT(A)'s order and issued a refund order of Rs. 6,72,550/- on 26th May 2014 i.e. the amount which was already recovered/adjusted from the seized amount of Rs. 20 Lakhs which was recovered as tax liability as per the Assessing Officer's which was recalled subsequently. 8.1 Under the circumstances, when there was no tax liability, and/or after the order of assessment for A.Y. 2011-2012 i.e. 31st December 2012, there was no justification at all to retain the balance amount of Rs. 13,51,714/-. The said amount ought to have been returned to the petitioner immediately. 8.1 Under the circumstances, when there was no tax liability, and/or after the order of assessment for A.Y. 2011-2012 i.e. 31st December 2012, there was no justification at all to retain the balance amount of Rs. 13,51,714/-. The said amount ought to have been returned to the petitioner immediately. Despite number of reminders and requests, the respondents have not returned the balance amount of Rs. 13,51,714/- to the petitioner. Under the circumstances, the respondents are required to be directed to return the said amount of Rs. 13,51,714/- which has been illegally withheld by the respondents for no reason. Therefore, the petitioner shall also be entitled to interest as per the Income-tax Act from 1st April 2013 i.e. after three months from the date of order of assessment for Assessment Year 2011-2012. 9. In view of the above and for the reasons aforestated, the present writ petition succeeds. The respondents are directed to return amount of Rs. 13,51,714/- with interest on and from 1st April 2013 till the actual amount is refunded/returned. The aforesaid amount with interest shall be returned to the petitioner within a period of four weeks from today. 10. Rule is made absolute to the aforestated extent with cost, which is quantified at Rs. 5,000/- as for no reason, an amount of Rs. 13,51,714/- came to be withheld by the Revenue and despite number of reminders, the same was not returned and thereafter, the petitioner is constrained to prefer the present writ petition. .