KANODIA BROTHERS Vs. SETH S S ITO

JUDGEMENT

(1.) MESSRS. Kanodia Brothers filed this petition under Article 226 of the Constitution seeking issue of several writs of mandamus directing the opposite party the Income-tax Officer, Central Circle 1, Kanpur, to return to the petitioner firm various books of account of the petitioner firm which were in the possession of the opposite party having been received by him in three different ways. Some of the books of account were seized by the Anti-Corruption Department in May, 1956 and then went into the possession of the Authorised Official of the Income- tax Investigation Commission. Some books of account were produced by the petitioner firm before the Authorised Official of the Income-tax Investigation Commission. All these books of account earner into possession of the opposite party from the Authorised Official of the Income-tax Investigation Commission,

(2.) WHEN this petition came up for hearing, we were informed by learned counsel for the parties that assessment proceedings for the year 1951-52 had already been completed and the books of account of that year had been returned to the petitioner firm. The prayer relating to the return of the books of account for that year and restraining the continuance of assessment proceedings for that year, has become infructuous. In respect of the year 1948-49, we were told that assessment proceedings are still pending but the opposite party was quite willing to return the books of account at once it those books of account are still in possession of the opposite party. In view of this undertaking by the opposite party, we do not think any writ in respect of this should issue. The petitioner can obtain the books of account from the opposite party in pursuance of this assurance.

(3.) IN the circumstances of this case, we direct the opposite party to pay a sum of Rs. 200/- as costs to the petitioner.