TMI Blog2019 (10) TMI 86X X X X Extracts X X X X X X X X Extracts X X X X ..... order of attachment, impugned in this writ petition, ceased to have effect after 25.08.2018. When such being the factual and legal position, the first limb of the prayer in this writ petition has become infructuous. Return of documents - It is not the case of the petitioner that the documents sought to be returned have been recovered from the premises of the petitioner and on the other hand, it is the case of the Revenue that they were recovered from the premises of one V.K.Sasikala and others during search operation. Therefore, this Court is of the view that the petitioner is not entitled to seek for return of those documents which are not seized from its premises, more particularly, when it is stated that the assessment proceedin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and a group of shareholders of the petitioner 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 in person before the 4th respondent. On 22.02.2018, the petitioner appeared before the 4th respondent wherein the petitioner was informed that the following documents were seized from the premises of third party. a. Lease deed in Original vide document number 4729 dated 11.5.2005 registere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2018. In other words, as per section 132(9C) of the said Act, the provisional attachment made under Section 132(9B) of the said Act automatically ceased to have effect after the expiry of a period of six months from the date of the order referred to in sub-section 9B. Therefore, it is admitted by the 4th respondent that the order of 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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