PRAKASH V. SANGHVI Vs. RAMESH G.

JUDGEMENT

(1.) Petitioner aggrieved by the summons dt. 19/1/2012 Annex.A issued by the 1st respondent followed by the panchanama dt. 19/1/2012 Annex.B and the proceedings initiated under Sec.132 of the Income Tax Act, 1961, has presented this petition.

(2.) Petition is not opposed by filing statement of objections.

(3.) It is the case of the petitioner that the 1st respondent claiming to be a salesman, gained entry into the petitioner's home in the morning hours of 19/1/2012 and illegally opened his camp office inside the house, sans authority, and issued the summons Annex.A invoking Sec.131 of the Income Tax Act, for short 'IT Act', summoning the petitioner to appear before him in the camp office in the petitioner's home at 10.45 a.m., on 19/1/2012 for giving evidence, producing books of accounts and other documents. It is the further allegation of the petitioner that the 1st respondent checked nook and corner of the petitioner's home without sensitivity to the privacy of the women present in the house and found one folder containing copies of agreement and other papers and cash of Rs.40,00,000/- and Rs.44,29,250/-. While in the petitioner's home, it is alleged, 1st respondent obtained a warrant of authorization under Sec.132 of the IT Act Annex.B. On obtaining the said warrant, the 1st respondent is said to have seized some copies of agreements and other documents as disclosed in the inventory Annex.C, including cash of Rs.40,00,000/-.