Law:

Section:

Section 132 of the Income-tax Act, 1961 - Search and seizure - General - Whether there is merit in contention that whenever any authorisation is to be issued, it should be with reference to one single individual or person and not in respect of a number of persons or individuals - Held, no - Whether as per provisions of section 2 of the General Clauses Act, 1897, singular includes plural and there is also no prohibition against issuance of common authorisation when competent authority has reason to believe that a number of persons were involved in interconnected transactions - Held, yes - Whether where nothing was brought on record to show that any prejudice was caused by retention of documents by a few days beyond 15 days specified in section 132(9A), retention of documents for 15-20 days beyond 15 days would not vitiate notices and summons issued under sections 158BC and 131(1A) - Held, yes FACTS Petitioner No. 1 was a HUF carrying on business as a shroff. Petitioner No. 3 was its karta and also proprietor of P-2 which was another firm in the same complex as P-1. Search was carried out at the office/residential premises of the petitioners and also office premises of 12 other concerns on 7-12-1999. Books, documents, computer with floppies, etc., were seized and statement of P-3 was recorded. Notices under section 158BC were issued on 20-12-1999 and 20-1-2000 and also summons under section 131(1A). The petitioners in the instant petitions challenged the summons and the notices on the following grounds : (i) authorisation for search was illegal, because it was common authorisation for 15 separate parties, (ii) as petitioners did not have any connection with other parties, issue of common summons showed non-application of mind, (iii) several irregularities were committed at time of search, (iv) notices and summons issued on 13-1-2000 were illegal and without jurisdiction as search was conducted on 8-12-1999 but authorised officer did not hand over all documents and books of account seized to the concerned Assessing Officer having jurisdiction within 15 days as stipulated by proviso to section 132(9A) and (v) seized documents were sealed and they could be opened…

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