Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights June 2021 Year 2021 This

Seeking return of original documents seized from the petitioner ...

Income Tax

June 7, 2021

Seeking return of original documents seized from the petitioner at the time of search - This Court is of the opinion that for issuing a direction to the respondent, it is mandatory for the petitioner to approach the respondent with appropriate application. When the respondent filed a counter affidavit stating that the petitioner has not even approached the respondent for such release as such sought for in the present writ petition, then this Court cannot consider the relief. - HC

View Source

 


 

You may also like:

  1. Period of limitation for retaining the seized goods - Seeking return of his laptop, computer, documents and other things which were seized during search proceedings -...

  2. Search operation under Section 37 of FEMA - The petitioner instead of furnishing documents and statements have chosen to file the present writ petition. The original...

  3. Seeking refund of tax deposit during search proceedings - The very fact that in two years’ time, no notice has been issued, the deposit of tax during search cannot be...

  4. Direction to the respondents to issue copies of the seized documents - the respondents shall permit the petitioners to take copies of those documents relied upon in the...

  5. Period of limitation for filing export proof under Rule 19 - No time limit is prescribed - Earlier documents were seized by the custom authorities - petitioners allowed...

  6. Validity of seizure/confiscation made by the respondents - seeking a direction to return/release the money, currency illegally confiscated/seized - In the present case,...

  7. Validity of assessment u/s 153A - ‘Document’ was seized during the course of the search proceedings from the premises of Cosmos group, therefore, as per Sec. 132(4A)(i)...

  8. Search u/s 132 - Entitlement refund of the seized cash which is otherwise declared ‘unaccounted money’ and taxed in the hands of the searched person - This Court does...

  9. Addition being the income admitted during the search action - Information contained in the seized documents are just the information without any support and therefore no...

  10. Refund of the redemption fine and penalty remitted - Department application for revision is pending but no stay / interim protection sought against the order of...

 

Quick Updates:Latest Updates