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Income Tax - Highlights / Catch Notes

Home Highlights June 2021 Year 2021 This

Seeking return of original documents seized from the petitioner ...

Income Tax

June 7, 2021

Seeking return of original documents seized from the petitioner at the time of search - This Court is of the opinion that for issuing a direction to the respondent, it is mandatory for the petitioner to approach the respondent with appropriate application. When the respondent filed a counter affidavit stating that the petitioner has not even approached the respondent for such release as such sought for in the present writ petition, then this Court cannot consider the relief. - HC

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