The petition was filed before the Court to transfer money in excess in Bank which can be adjusted towards  tax due of the assessee. Court held that according to the status report filed by the Bureau, the amounts transferred by the Russian company to the assessee in the London account, in relation to the transaction totalled to a sum of USD 2,15,71,843.90. However, the amount which was frozen and received in India was beyond the amount in relation to transaction with the Russian company. The amount received in excess of the amount received from the Russian company by the assessee qua the transaction could not be prima facie termed as case property or the proceeds of the crime liable to be confiscated or for compensation in case the assessee were charged and convicted. Consequently the Special Judge was to retain the amount received in lieu of the frozen amount of USD 2,15,71,843.90 along with the interest accrued thereon from the date of receipt till date and transfer the balance amount along with the interest accrued thereon received in the account to the Income-tax Department.