2023 (4) TMI 394

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....ents : Mr Abhishek Maratha, Sr. Standing Counsel. ORDER [PHYSICAL HEARING/HYBRID HEARING (AS PER REQUEST)] 1. The principal grievance of the petitioner in the instant matter is, that even though assessment order had been passed, both against the searched person and the petitioner, the documents seized have not been released. 2. The record shows, that a search operation under Section 132 of the....

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....r Maratha states, that since the said locker was maintained by Mr Ashok Kumar, his consent for handing over the documents to the petitioner would be necessary. 5. Having regard to the aforesaid position, the petition is disposed of with the following directions: - (i) The concerned statutory authority will issue notice to the petitioner, as well as Mr Ashok Kumar, to convene on a given date, ti....