Law:

Section:

Section 132 of the Income-tax Act, 1961 - Search and seizure - Whether right of making copies and taking extracts from account books seized is given only to person from whose custody books of account are seized - Held, yes - Petitioner was carrying on his business from premises of firm - During search conducted in premises of firm, account books of firm as well as of petitioner were seized - Whether since petitioner was not a partner of said firm from whose premises account books were seized, he was not entitled to make copies of account books but partners of said firm or their authorised representatives only were entitled to make copies and take extracts from account books seized - Held, yes - Whether since partners of firm were entitled to make copies, no undertaking was to be given by them that all books of account belonged to them - Held, yes FACTS The petitioner was carrying on commission business in the premises of a firm, and during a search conducted in the premises of the said firm, the account books of the firm as well as the account books of the petitioner, which were laying in the firm's premises at the time of search, were seized. The petitioner averred that he was informed by the partners of the firm that the respondent No. 2 was ready to permit the representative of the firm only to take copies of the books of account on condition that the partners admit in writing, before taking the copies, that all the books of account belonged to the firm. On writ the petitioner sought for a direction to the respondents to allow him to take copies from his books of account. HELD Section 132(9) provides that the person from whose custody any books of account are seized under sub-section (1) or sub-section (1A) of section 132 may make copies thereof or take extracts therefrom in the presence of the authorised officer or any other person empowered by him in this behalf. So, the right of making copies and taking extracts from the account books is given only to the person from whose custody the books of account are seized. Admittedly, the petitioner was not a partner of the aforesaid firm, from whose premises the account books were seized and, therefore, the…

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