2019 (10) TMI 86

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....P.Nos.14078 & 14080 of 2019 - -<br>Income Tax<br>Mr. Justice K. Ravichandrabaabu For the Petitioner : Mr.L.Maithili For the Respondents : Mr.A.P.Srinivas Senior Standing Counsel for Income Tax ORDER Heard both sides. 2. This Writ Petition is filed challenging the order of the 4th respondent dated 26.02.2018 and for a direction to the respondents to return the seized documents. 3. The order i....

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....r Company belonging to the family of one Dinesh Chand Surana wanted to exist the business and offered their shares to the remaining shareholders. He took temporary custody of the Original Lease Deed, Share Certificates and other documents to find suitable buyers for total exit by all shareholders. The petitioner received summon dated 13.02.2018 under section 131 of Income Tax Act, 1961 to appear i....

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.... handed over those details. However, the impugned order of attachment dated 26.02.2018 was issued by the 4th respondent without putting the petitioner on notice. The petitioner through letter dated 15.04.2019 requested to revoke the attachment and return the seized documents. Since the said request was not considered, the present writ petition is filed. 5. The 4th respondent filed a counter affi....

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....f attachment, impugned in this writ petition, ceased to have effect after 25.08.2018. When such being the factual and legal position, I am of the view that the first limb of the prayer in this writ petition has become infructuous. 7. While coming to the other limb of the prayer, namely for return of the seized documents, it is the case of the respondents that those documents were not seized from ....