Right of custody of seized documents: owner's objection can bar an employee from copying seized books. Section 132(9) grants the person from whose custody books or documents are seized the right to make copies or extracts; 'custody' entails control or actual/constructive possession tied to legal duty. The decisive consideration is the person to whom the documents relate and against whom they will be used. If the assessee objects to an employee making copies of documents of which the assessee is owner, the assessing officer may refuse permission and the assessee alone is entitled to the benefit of Section 132(9).
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Right of custody of seized documents: owner's objection can bar an employee from copying seized books.
Section 132(9) grants the person from whose custody books or documents are seized the right to make copies or extracts; "custody" entails control or actual/constructive possession tied to legal duty. The decisive consideration is the person to whom the documents relate and against whom they will be used. If the assessee objects to an employee making copies of documents of which the assessee is owner, the assessing officer may refuse permission and the assessee alone is entitled to the benefit of Section 132(9).
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