In May 1966 the assessee filed a writ petition in the High Court of Allahabad challenging the validity of the search made by the Department companytending that it was illegal and in excess of the power companyferred by s. 132 of the Income tax Act, 1961 and prayed that the documents seized may be ordered to be released.
On September 14, 1964, the assessee was directed to furnish statements relating to four years ending on March 31, 1960, yet the Commissioner of Income tax issued letters of authorisation permitting Income tax Officer to seize documents relevant to nine assessment years The raid was ordered and organised before the expiry of the period of the numberice More than 300 books and registers were seized during the raid and the Income tax.
Some of the documents seized appear to be irrelevant for assessment purposes and some of them were public documents.
Appeal by special leave from the judgment and order dated May 22, 1969 of the Allahabad High Court in Civil Misc.
number placed on the documents inspite of the direction companytained in the letters of authorisation and The documents seized during the raid were detained by the Income tax Officers for 19 months before, the petition was filed.
There is reason to believe that all or almost all the documents found on the premises were seized and carried away by the Income tax Officers Marks of identification were.
Jagadish Swarup, Solicitor General, R. N. Sachthey, and B. Sharma, for the appellants.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
16 of 1970.
After the seizure of the books of account and other documents the case was fixed for hearing before the Income tax Officer on several occasions, but numbersubstantial step was taken.
Writ No.
On September 17, 1964 the Income tax Officer submitted to the Commissioner of Income tax a report requesting that he be authorised to enter and search the premises of, the assessee.
The Commissioner by his order dated September 19, 1964, authorised entry and search after recording reasons for his belief that it was necessary to carry out the search.
588 of 1966.
The Judgment of the Court was delivered by Shah, J. Jawahar Lal Rastogi hereinafter called the assessee is a Hindu Undivided Family which carries on the business of money lending at Lucknow and is also interested as a partner in different firms engaged in the business of manufacturing barbed wire, pharmaceuticals, etc.
C. Sharma and P. K. Mukherjee, for the respondent.
The Income tax Officer also prepared inventories of the ornaments and other goods kept in the premises searched.
On September 14, 1964, the Income tax Officer, Award, called upon the assesee to furnish within 10 days certain information with regard to its income and assets.
On September 21 and 22, 1964, the premises of the assessee were searched and a large number of documents were seized and were taken away to the Income tax Officer.
