2009 (7) TMI 79

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....e respondents, we are of the opinion that keeping in view the documents in question having been seized as far back as 28.1.2008, the appellants could not and in fact did not object to return thereof. The learned Additional Solicitor General states that the seized documents have been deposited in the High Court which are lying in the custody of Deputy Registrar (Judicial). We may also notice that t....

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....ll the material seized was liable to be used subject to law before the Income Tax authorities against the person from whose custody it was seized. Therefore, if the opposite parties think that the books of account or any portion thereof are or is relevant for their purpose, they are entitled to take copy of such documents or portion of such books of account. 14. In the above fact situation, we di....