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2022 (2) TMI 230 - HC - Income TaxRelease of seized documents, books of accounts and various other documents which was seized during the search proceedings u/s 132 - document, books of accounts, etc., seized during search are necessary for the purpose of the proceedings and consequently, the question of returning the same to the petitioner at this stage does not arise - HELD THAT:- As grievance of the petitioner with regard to non-return of the books of accounts, documents, etc., seized during search can be addressed by disposing of this petition by directing the petitioner to submit a representation in this regard to the respondents seeking return of the said documents and by directing the respondents to take necessary steps to return back the documents as requested by the petitioner by retaining true photostat copies of the same with the respondents for the purpose of the proceedings and also by directing the petitioner to file an affidavit of undertaking that he shall not take, change, alter or modify the documents so returned to him in any manner whatsoever and that he shall produce the same to the respondents as and when required by them.
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