Law:

Section:

Section 132A of the Income-tax Act, 1961 - Search and seizure - Requisition of books of accounts etc - Accused filed application for return of documents seized from his premises in a raid - Whether since documents were needed for further investigation and for establishing concealment of income in pending assessments, those could not be returned at this stage - Held, yes FACTS The accused who was income-tax practitioner filed application for return of the documents mentioned in the petition which had been seized from his premises on a raid conducted by the respondent and the Income-tax Department. The respondent objected to the return of the documents on the ground that they were needed for investigation into certain cases in which they had not yet filed chargesheet. The Department also objected to the return of the documents on ground that they were necessary for the assessment to detect and establish concealment of income and that those assessment proceedings were still pending. HELD The objections raised were valid. The petition was, therefore, dismissed, giving liberty to the petitioner to renew the application at a later stage, when the assessment proceedings were concluded and investigation into other cases was also over. Note : Decision was against the petitioner. N. Rajavadivelu…

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