Disposed

Shri Kanubhai Desai v. the Commissioner of Income Tax

Patna HC2 Aug 2012CWJC/17440/2011

Case brief

AI extract

What is this about?

The petitioner filed a writ petition seeking recovery of documents seized during a search and seizure in an income-tax case. The respondent department produced a list of 30 documents in sealed envelopes, which were handed over to the petitioner's counsel. Holding that the petition no longer survives, the court disposed of the matter and directed the petitioner to approach the Commissioner for any

What did the court decide?

The petition is disposed of as the department has produced a list of retained documents and handed them over to the petitioner's counsel. The petitioner is directed to approach the Commissioner if any

Shri Kanubhai Desai Vs the Commissioner of Income Tax — Writ and Judicial Review | Patna HC (2012)

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IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No. 17440 of 2011

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====================================================== Shri Kanubhai Desai, Aged about 71 years, S/o Ishwar Bhai Desai, R/o Bharitiya Place, Bandar Bagicha, Fraser Road, Behind Samrat Hotel, P.O. Patna G.P.O., P.S. - Kotwali, in the town and District of Patna

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.... .... Petitioner

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Versus

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The Commissioner of Income Tax-1, Central Revenue Building, Bir Chand Patel Path, Patna

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The Commissioner of Income Tax-II, Central Revenue Building, Bir Chand Patel Path, Patna

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Union of India through the Secretary, Department of Revenue, Ministry of Finance, Government of India Central Secretariat, North Block, New Delhi -110001

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.... .... Respondents

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====================================================== Appearance:

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For the Petitioner : Mr. Ajay Kumar Rastogi and Mr. Manish Rastogi, Advocates.

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For the Respondents : Mr. Harshwardhan Prasad, Sr. S.C. and (Income Tax) Mr. Rishi Raj Sinha, Jr.S.C. ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE

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and

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HONOURABLE MR. JUSTICE AHSANUDDIN AMANULLAH

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ORAL ORDER

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(Per: HONOURABLE THE CHIEF JUSTICE)

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5 02-08-2012 This petition under Article 226 of the Constitution is filed by the assessee for recovery of documents and articles seized by the respondent Commissioner of Income Tax at the time of search and seizure carried out on 20^th December 1996. Pursuant to the said search and seizure, Assessment Order was made which came to be set aside by the Income Tax Appellate Tribunal on 31^st August 2000. The matter was remanded to the

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Patna High Court CWJC No.17440 of 2011 (5) dt.02-08-2012

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assessing authority. Till date the assessing authority has not made any order. Under our order dated 3^rd May 2012, we had directed the respondent department to produce the seized documents and articles before this Court.

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Accordingly, today learned advocate Mr. Harshwardhan Prasad has appeared for the respondent department and has produced a list of 30 documents retained by the department. Copy of the list is ordered to be maintained on the record.

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The documents are kept in sealed envelop. The sealed envelop is, under the order of the Court, handed over to the learned advocate Mr. Manish Rastogi appearing for the petitioner assessee.

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In above view of the matter, the petition does not survive and is accordingly disposed of.

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In the event, the assessee finds that any document from the list is not received by him or that apart from the documents handed over today, there are other documents still in the possession of the department, the matter may be pursued through the Commissioner of Income Tax-1, Patna. If any representation is received by the Commissioner of Income Tax-1, the same shall be attended to and decided and appropriate action may be taken within three weeks from the date of the receipt of the representation.

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(R.M. Doshit, CJ)

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(Ahsanuddin Amanullah, J)

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Dilip.

Shri Kanubhai Desai v. the Commissioner of Income Tax

Case brief

What is this about?

What did the court decide?

Shri Kanubhai Desai v. the Commissioner of Income Tax

Case brief

What is this about?

What did the court decide?

What the court decided

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Statutes considered

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