Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2023 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (4) TMI 394 - DELHI HIGH COURTSearch operation u/s 132 - release of seized documents - as argued even though assessment order had been passed, both against the searched person and the petitioner, the documents seized have not been released - HELD THAT:- The concerned statutory authority will issue notice to the petitioner, as well as Mr Ashok Kumar, to convene on a given date, time and venue, for carrying out the exercise concerning release of seized documents found in locker No. L-322, which pertain to the petitioner. The intimation will indicate the purpose for which the proceeding is convened i.e., for release of seized documents that were found in locker No. L-322 which concern the petitioner.At this proceeding, the petitioner will be represented by a duly authorized person. In case even after the notice is served on Mr Ashok Kumar, he does not join the proceeding, the concerned statutory authority will release and hand over the documents which concern the petitioner, to its authorized representative.The entire exercise will be completed by the concerned statutory authority, within two weeks of the receipt of the copy of the order.
|