Court directs release of seized documents from locker to petitioner, outlines procedure for notification and attendance.

The court issued specific directions for the release of seized documents from locker No. L-322 related to the petitioner. The statutory authority was instructed to notify both the petitioner and Mr. Ashok Kumar to attend a proceeding for the release. If Mr. Ashok Kumar did not participate after being served notice, the documents were to be released to the petitioner's authorized representative. The process was to be completed within two weeks of the court's order, with parties required to act based on the digitally signed copy of the order.

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Issues:
Release of seized documents from lockers post-assessment order.

Analysis:
The petitioner's main grievance was that despite assessment orders being passed against both the searched person and the petitioner, the seized documents had not been released. A search operation under Section 132 of the Income Tax Act was conducted on Mr. Ashok Kumar, during which lockers maintained by him at a specific location were searched. The lockers, specifically L-289 and L-322, were found to contain documents related to the petitioner. The respondents/revenue had no objection to releasing the documents seized from locker No. L-322, but they highlighted the necessity of Mr. Ashok Kumar's consent since the locker was maintained by him.

The court disposed of the petition by issuing specific directions. The statutory authority was instructed to notify both the petitioner and Mr. Ashok Kumar to attend a proceeding for the release of seized documents from locker No. L-322 related to the petitioner. The purpose of the proceeding was clearly outlined, and the petitioner was required to be represented by an authorized person. If Mr. Ashok Kumar failed to participate in the proceeding after being served notice, the statutory authority was directed to release the documents to the petitioner's authorized representative. The entire process was to be completed within two weeks of receiving the court's order, with instructions for the parties to act based on the digitally signed copy of the order.

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