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2014 (8) TMI 442 - KERALA HIGH COURTSeizure of records - Non production of documents - Held that:- Court is of the view that the position requires to be considered in the light of the relevant provisions of law, by the competent authority. This is not a fit case to call for interference invoking the discretionary jurisdiction of this Court. Without prejudice to the rights and liberties of the petitioner to challenge Ext.P5, interference is declined - It is open for the petitioner to approach the departmental authorities to get back the documents and in case any such petition is filed, the same shall be considered and necessary orders shall be passed, effecting return of the documents at the earliest. The petitioner shall produce the books of accounts as sought by the second respondent on the relevant date to be informed by the second respondent forthwith and after verification, the seized records shall be returned to the petitioner within two weeks thereafter. - Decided conditionally in favour of assessee.
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