MANIK CHAND GUPTA Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE petitioner, a commission agent, seeks a mandamus that the respondents be directed to permit him to take copies from his hooks of account, as mentioned in annexure " A " to the Panchnama (annexure " I " to the writ petition).

(2.) THE contention of the petitioner is that he carries on commission agency business in potatoes in the premises of the firm, Sheetalaya Cold Storage, Gaddopur, Phaphamau, Allahabad, and during a search conducted in the premises of the aforesaid firm, the account books of the firm as well as the account books of the petitioner, which were lying in the firm's premises at the time of search, were seized. It is averred in paragraph 24 of the petition that he was informed by the partners of the firm that respondent No. 2 is ready to permit the representative of the firm only to take copies of the books of account on condition that the partners admit in writing, before taking the copies, that all the books of account belonged to the firm.

(3.) WITH these observations, the writ petition is disposed of finally at the admission stage, without calling for a counter-affidavit.