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2016 (7) TMI 939 - HC - Income TaxNon-furnishing of the statements - whether survey conducted by the officers under Section 133A of the Act in the business premises of the petitioner and the residences of the Director is illegal ? - Held that:- It is not in dispute that none of the persons, who have given statements as mentioned above, have approached this Court for furnishing the copies of the statements. The petitioner, the company represented by one of its Directors, who has not given a statements, now seeks for copies of the statements given by the other persons. In such factual scenario, the petitioner has no vested right at this juncture to insist upon copies of such statements. The plea that all those individuals are connected with the company and the company is being targeted, is hardly a ground to accede to the prayer made by the petitioner. Further, the plea that even if the other persons, who have given the statements, are not entitled to look into the statements given by others, but the petitioner is entitled to look into those statements is a flawed submission, especially when, investigation is going on and each individual has given statements. Therefore, acceding to the prayer sought for by the petitioner would definitely hamper the investigation. The survey was conducted in various places and the residences of the other Directors/Employees/Consultant etc., and those persons have not joined the petitioner in seeking such a prayer. That apart, if the prayer sought for is to be considered, it would result in interdicting an investigation process. What the petitioner seeks to indirectly achieved is to injunct a summon, which cannot be done, that too in exercise of jurisdiction under Article 226 of the Constitution. The plea of malafides has not been specifically pleaded or established, mere use of the expression is not sufficient. It is evident that till date the investigation is yet to be completed and their statements are yet to be used against any persons much less the company. In the light of the above, this Court is of the view that the prayer sought for cannot be granted for the reasons set out in the preceding paragraphs, as it would amount to interference of an investigation and injuncting a summon procedure.
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