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2012 (12) TMI 843 - HC - Income TaxSeeking return of documents seized as per Exts.P1 to P3 mahazars - search under Section 132 - Held that:- Books of account or other documents that may be seized under an authorisation issued u/s 132(1) can be retained by the authorised officer or the concerned ITO for a period of 180 days from the date of seizure, whereafter the person from whose custody such books or documents have been seized or the person to whom such books or documents belong becomes entitled to the return of the same unless the reasons for any extended retention are recorded in writing by the authorized officer/the concerned ITO and approval of the Commissioner for such retention is obtained. Sub-section (10) of 132 confers upon the person legally entitled to the return of the seized books and documents a right to object to the approval given by the Commissioner under sub-section (8) by making an application to the Central Board stating therein the reasons for such objection and under sub-section (12) it is provided that the Central Board may, after giving the applicant an opportunity of being heard, pass such orders as it thinks fit. Thus the scheme of sub-sections (8), (10) and (12) of Section 132 makes it amply clear that there is a statutory obligation on the Revenue to communicate to the person concerned not merely the Commissioner's approval but the recorded reasons on which the same has been obtained and that such communication must be made as expeditiously as possible after the passing of the order of approval by the Commissioner and in default of such expeditious communication any further retention of the seized books or documents would become invalid and unlawful. In this case even the respondents have no case that Exts.R1(a) or (b) were communicated to the assessee. If that be so, the requirement of Section 132(8) is not satisfied and in which event, the retention of the documents beyond 30 days period of completion of the assessment was illegal. For that reason, the petitioner is entitled to succeed - writ petition disposed of directing the respondents to return the documents seized from the petitioner under Exts.P1 to P3 mahazars within four weeks of receipt of a copy of this judgment.
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