Law:

Section:

JUDGMENT V.G. Oak, J.- These four connected writ petitions are directed against a proceeding under section 132 of the Income-tax Act, 1961 (hereafter referred to as the Act). The same questions of law have been raised in the four cases. Most of the facts are common. It will, therefore, be convenient to dispose of the four writ petitions by a common judgment. At Meerut there is a firm under the name and style "Seth Brothers." The firm has been in existence for several years. Its constitution has been changed from time to time. The firm was reconstituted with effect from April 2, 1957. There are at present six partners in the firm. It has been assessed to income-tax. Assessment proceedings for the years 1960-61, 1961-62 and 1962-63 are pending before the Income-tax Officer, D-Ward, Meerut. The Commissioner of Income-tax, U.P., Lucknow, received reports to the effect that the firm has been evading payment of income-tax. He, therefore, decided to get the premises of the firm searched for obtaining documents which would be useful for assessment of income-tax. On May 29, 1963, letters of authorization were issued in favour of the Income-tax Officer, D-Ward, Meerut. Under that authority, the two Income-tax Officers searched the premises of M/s. Seth Brothers (Shanti Niketan, Civil Lines, Meerut) on the 7th and the 8th of June, 1963. The two officers seized a large number of documents from these premises. The documents so recovered included documents belonging to M/s. Seth Brothers and also documents belonging to three other associated business concerns. Since then, these documents have been in the custody of the income-tax authorities. These connected writ petitions are directed against those proceedings dated the 7th and the 8th of June, 1963. According to the petitioners, the documents were unlawfully seized from their possession. Civil Miscellaneous Writ No. 3302 of 1963 is the leading case. M/s. Seth Brothers are the petitioners in the case. Nath Brothers Private Limited is a private limited company. It is the petitioner in Writ No. 3380 of 1963. Seth Brothers Private Limited is another private limited company. It is the petitioner in Writ No. 3381 of 1963. M/s.…

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