TMI Blog2002 (5) TMI 17X X X X Extracts X X X X X X X X Extracts X X X X ..... ndents forthwith and the seals be removed to enable the petitioners to resume their business; (e) that due cost and compensation may be suitably awarded to the petitioners for all the harassment and hardships caused to them by the respondents; and (f) that any other order or direction may be passed in favour of the petitioners as it may deem fit and proper. - At this stage, it is not possible for this court to arrive at the conclusion that the stand adopted by the petitioners is unimpeachable. It is thus not possible at this stage to grant the relief claimed for by exercising the extraordinary powers under article 226 of the Constitution of India. - Normally, we would have preferred not to enter into details to the extent that we have done ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... directions be issued to the Central Bureau of Investigation to complete their investigation expeditiously. We find no justification in enlarging the scope of the present petition and virtually monitoring the activities of the Central Bureau of Investigation. This is additionally so for the reason that no allegations against the Central Bureau of Investigation have been articulated in the petition. The impression that we have gathered from the submissions made by Mr. Bajpai is that the Central Bureau of Investigation is proceeding in the matter with diligence and despatch. In fact it appears that an FIR has already been registered on May 14, 2000, against Shri Rajesh Sharma and Shri Gupta both of whom are the inspectors in the Income-tax De ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ras. Mr. Bajpai contended that the inspectors had acted in an illegal manner in demanding the said sum of Rs. 2,80,000. Without in any way reflecting upon the merits of this accusation, even though transcripts of some tape recorded conversations have been produced, these events even if they are assumed to be correct, would not directly affect the legal propriety of the search and seizure under section 132 of the Income-tax Act. The latter proceedings would not be invalidated because of a subsequent illegal action. As we see it, the allegations pertaining to the alleged bribe of Rs. 2.80 lakhs have been impressed upon us in an effort to prejudice the search and seizure carried out by the respondents. The search emanated from the complain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts examined Kamal Gupta, C. A. He stated that the accounts for the year March 31, 2002, are under compilation/finalisation. It has been vehemently contended by Mr. Sanjiv Khanna, learned counsel appearing on behalf of the respondents, that the statement of accounts annexed to the petition has been prepared later on, and does not truly reflect the financial state of affairs of the petitioners. Mr. Bajpai has countered the submission by stating that the Department could very well have obtained the accounts from the hard disc of the computers which have been in their possession since that date. Even if that be true it cannot be said that the Department did not give adequate opportunity to the petitioners to prove that the said sum of Rs. 1,40 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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