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2019 (10) TMI 86 - HC - Income TaxReturn of the seized documents - Warrant for attachment of properties u/s 132(9B) where period of limitation has already expired- HELD THAT:- As per section 132(9C) of the said Act, the provisional attachment made u/s 132(9B) of the said Act automatically ceased to have effect after the expiry of a period of six months from the date of the order referred to in sub-section 9B. Therefore, it is admitted by the 4th respondent that the order of attachment, impugned in this writ petition, ceased to have effect after 25.08.2018. When such being the factual and legal position, the first limb of the prayer in this writ petition has become infructuous. Return of documents - It is not the case of the petitioner that the documents sought to be returned have been recovered from the premises of the petitioner and on the other hand, it is the case of the Revenue that they were recovered from the premises of one V.K.Sasikala and others during search operation. Therefore, this Court is of the view that the petitioner is not entitled to seek for return of those documents which are not seized from its premises, more particularly, when it is stated that the assessment proceedings are still going on and not completed. The petitioner is also not entitled to the other limb of the prayer made in this writ petition. - Petition dismissed.
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