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of <h1>Supreme Court ruling on Income Tax Authority access to CBI-seized documents in coal block allocation cases</h1> The Supreme Court clarified that Income Tax Authorities can inspect documents seized by CBI in cases like the coal block allocation involving M/s. ... Nomination of Mr. Bharat Prashar, an officer of Delhi Higher Judicial Service for being posted as Special Judge to deal and exclusively try the offences pertaining to coal block allocation matters - HELD THAT:- The competent authorities are directed to issue requisite notifications appointing Mr. Bharat Prashar, an officer of Delhi Higher Judicial Service as Special Judge for the above purpose. The notifications shall be issued within two weeks from the date of communication of copy of this order. Mr. R.S. Cheema, senior advocate shall be appointed as Special Public Prosecutor by the Government of India to conduct the prosecution of the offences pertaining to coal block allocation matters on behalf of CBI and Enforcement Directorate. On such appointment, Mr. R.S. Cheema may choose two other advocates, who, in his opinion, will be of assistance in the matter - List this group of matters on 1.9.2014 at 2 P.M. Issues involved:1. Clarification on the authority of Income Tax Authorities to inspect documents seized by CBI.2. Difficulty pointed out by CBI regarding a report submitted by Vigilance Commissioners.3. Appointment of a Special Judge for coal block allocation matters.4. Appointment of a Special Public Prosecutor for the prosecution of offenses related to coal block allocation matters.5. Transfer of pending cases to the court of the Special Judge.6. Jurisdiction of the Supreme Court in matters related to investigation and trial progress.Analysis:1. The Supreme Court clarified that the order dated 8.5.2013 shall not prevent Income Tax Authorities from inspecting documents seized by CBI in cases like the coal block allocation case of M/s. Hindalco Industries Ltd. The purpose is to ascertain the relevance of these documents for proceedings under the Income Tax Act in cases involving Aditya Birla group or others. The Court disposed of I.A. No. 9689 of 2014 in this regard.2. The CBI highlighted a difficulty in a report submitted by Vigilance Commissioners. The Court directed the CBI to inform the Vigilance Commissioners about this issue. An appropriate order will be passed after remarks are submitted by the Central Vigilance Commission (CVC).3. The Court appointed Mr. Bharat Prashar, an officer of Delhi Higher Judicial Service, as a Special Judge exclusively for trying offenses related to coal block allocation matters. The Registrar General of Delhi High Court has nominated Mr. Prashar for this role, and competent authorities were directed to issue notifications for his appointment within two weeks.4. Mr. R.S. Cheema, a senior advocate, was appointed as the Special Public Prosecutor by the Government of India to handle the prosecution of offenses linked to coal block allocation matters on behalf of CBI and Enforcement Directorate. Mr. Cheema has the authority to select two other advocates to assist him in the case.5. All cases related to coal block allocation matters pending before different courts in Delhi were ordered to be transferred to the court of the Special Judge appointed for these cases.6. The Supreme Court emphasized that any requests for stay or hindering the progress of investigation or trial should only be made before the Supreme Court. No other court is permitted to entertain such requests. The Court scheduled a further hearing of the matters on 1.9.2014 at 2 P.M.
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