TMI Blog2019 (4) TMI 818X X X X Extracts X X X X X X X X Extracts X X X X ..... re that has to be followed and this Court, in the present writ petition, does not find any reason to quash the entire search and seizure operation as prayed by the petitioners in the relief clause - writ petition is dismissed. - W.P. No.23680/2018 - - - Dated:- 4-4-2019 - S.C. Sharma And S.K. Awasthi JJ. For the Petitioners : Shri Vivek Dalal, learned counsel For the Respondent/Income Tax Department : Ms. Veena Mandlik, learned counsel ORDER The petitioners before this Court have filed this present petition being aggrieved by the order dated 27.07.2017 passed by the Deputy Director, Income Tax Department, Indore. The petitioners' contention is that a search and seizure operation was carried out by respondent No.5 i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earch and seizure action as per the Income Tax Act, 1961, and accordingly, the warrant for search and seizure under Section 132 of the Income Tax Act, 1961 was issued by the competent authority for conducting the search at the premises situated at 94/1 Chandralok Colony, Indore where Shri Kovid Dutta resides with his parents. 5. It has been further stated that as per the return of income tax of Shri Kovid Dutta, his company address is Indore, however, as per bank details available on record, he has given address as Allahabad Bank Embassy Tower, New Palasia, Indore. The jewellery, which is subject matter of the petition was seized during the search and seizure operation conducted in case of locker No.612 ICICI Bank, Indore which is in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... premises and Shri Sunil Dutta vide letter dated 09.09.2017 in paragraph 3 himself accepted that the lockers contain jewellery belonging to his son Shri Kovid Dutta also. However, the fact remains that there was proper authorization and the petitioners have not been able to make out any case for quashment of entire search and seizure operation. 9. The Hon'ble Apex Court in the case of Director General of Income Tax (Investigation) Others v/s Spacewood Furnishers Pvt. Ltd Others reported in 2015 (374) ITR 595 (SC) has dealt with the scope of interference by the High Court in the matter of search and seizure. The Apex Court has held that findings with regard to satisfaction touching upon sufficiency and adequacy of reasons ..... X X X X Extracts X X X X X X X X Extracts X X X X
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