2018 (7) TMI 2203

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....o direct the 1st respondent, the Deputy Commissioner of Income Tax (Benami Prohibition) to furnish the entire set of documents referred by the petitioner in his letters dated 23.03.2018 and 21.05.2018 and in W.P. Nos. 13160 and 13161 2018, the petitioner has challenged the order passed under section 24(4) of the Benami Property Transactions Act, 1988. 3. The petitioner is stated to be the beneficial owner of the property in question. First, I take up W.P. No. 12848 of 2018. The petitioner has made two representations, the latest of which being 21.05.2018. Pursuant to the earlier representation dated 23.03.2018, the Department has furnished copies of the following materials:- (i) Copy of sworn statement recorded from Shri Anand Parekh dat....

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....2017." 4. In my considered view, the request for any other sworn statements taken during the survey proceedings on 09.03.2017 is absolutely vague. Apart from that, the proceedings were not conducted by the 1st respondent but by the 2nd respondent. Therefore, to seek any other sworn statements recorded by the 2nd respondent from the 1st respondent is not maintainable and therefore, such request has to be rejected and accordingly, rejected. 5. The petitioner also requests copy of sworn statement recorded from him. This statement was also recorded by the 2nd respondent during the course of survey proceedings. This court is inclined to entertain the request made by the petitioner for the reason that statement which was recorded from the petit....