SURVIR ENTERPRISES Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THESE four writ petitions (Nos. 1898, 1899, 1900 and 1934 of 1984) are concerned with the seizure and retention of certain books of account, documents, fixed deposit receipts, etc., which were detained by the IT Department as a result of a search under S. 132(1) of the INCOME TAX ACT, 1961. The search was conducted in Delhi and Chandigarh as per the facts stated in the writ petitions. It was also claimed that certain other assets not belonging to the petitioner were also seized, but nothing much turns on that, as far as this petition is concerned. The search took place on 14th May, 1981, and hence the books of account and other assets could be retained for 180 days under S. 132 of the Act. After that, the period of retention could be extended with the approval of the CIT under the provisions of S. 132(8) of the Act.

(2.) ACCORDING to the petitioner, they had been asking for the return of the seized assets because 180 days had passed, but the same were not returned.

(3.) A show -cause notice was issued as to why the writ petition should not be admitted. We issued Rule D.B. on 26th Sept., 1984, and partly heard the petition, but then permitted the respondents to file some further affidavits and adjourned for further hearing.