2002 (1) TMI 58

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....cludes warrant and other reference, etc., as well as list of inventory of the jewellery, bank accounts and other documents. According to the writ petitioner, under section 132 of the Income-tax Act, a provision is made for search and seizure. Dr. Debi Prasad Pal, and Mr. Ajit Kr.Panja, learned, senior counsel appearing in support of the petitioners, contended that as per sub-section (9A) of section 132, the authorised officer making the search and seizure has no jurisdiction to keep the books of account or other documents or assets seized for more than a period of fifteen days of such seizure and they are to be handed over by the authorised officer to the Income-tax Officer having jurisdiction within such period and thereupon the powers exe....

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....y under sub-section (9) of section 132 and if the application is made the authority will supply the certified photocopies of the same. Since this question is an incidental one and the main question is a question of law, retention of the matter for the future by giving directions for filing affidavits will be a futile attempt. Therefore, even at the motion stage, the court found it necessary to dispose of the matter either way finally upon visualising the scope and ambit of law regarding the same. However, it is recorded hereunder that since the respondents did not use any affidavit the allegations made against them seem to be admitted. According to Mr.Shome, the acceptance of the judgment of the Madras High Court by the Supreme Court as ....

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....ead with the newly introduced Chapter as aforesaid it seems that the period of search and seizure can be taken for a period of two years. Therefore, merely handing over the documents even by the authorised officer to the Assessing Officer within or outside the period of fifteen days does not help an assessee in any manner whatsoever in getting any relief. If the assessee applies for a copy in accordance with law he will be entitled for the same for which jurisdiction of the high prerogative writ cannot be misused. Hence, taking the law as supreme over and above all interpretations and the same should be read with correct interpretation. I, in agreement with such Division Bench judgment of the Allahabad High, Court reported in Digvijay Ch....