Allowing the appeal of the revenue the against the single judge the court held  that according to the instructions from the Magistrate’s court no proceedings were pending before it and hence there was no question of any summons being issued by that court to produce the amounts, which were the subject matter of the crime, which itself had been closed. However that did not absolve the assessee from disclosing the source of the amounts in question before the Department, to their satisfaction. Proceedings had been initiated and the assessee had been participating in such proceedings. The limitation for concluding the proceedings under sections 153A and 153B was on March 31, 2021. Under section 132B , the Department could retain the amounts until conclusion of the proceedings. In such circumstances, refund was not warranted. The order of the single judge was set aside.