SETH BROTHERS Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) IN this and the connected writ petitions, the petitioners have challenged the validity of proceedings relating to the search and seizure of their account books and other documents under Section 132(1) of the INcome-tax Act, 1961.

(2.) PURPORTING to act under Section 132(1) of the Income-tax Act, 1961, the officers of the income-tax department raided the premises of the petitioners at Meerut on June 7 and 8, 1963, and seized and removed a large number of account books and other documents ....

(3.) THE cases have now come before us on remand. A number of applications have been made by the petitioners praying that permission be granted to produce certain witnesses and also praying that the deponents of the counter-affidavit filed in these petitions earlier should be summoned for cross-examination. While considering these applications, the question was raised whether the income-tax department could retain the account books and other documents any longer having regard to the provisions, of Section 132(8) of the Act. Learned counsel for the income-tax department was given time to ascertain what was the the position in this regard, and affidavits have been filed before us in the matter by the parties. We, accordingly, proceed to consider whether the account books and other documents can be retained any longer by the income-tax department.