KHEMCHAND Vs. DEPUTY COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) HEARD.

(2.) THE petitioners have challenged the notice issued by respondent No. 1 under Section 158BC of the Income-tax Act, 1961, after search was conducted on the petitioners' premises under the provisions of Section 132 of the Act. THE search was initiated on January 4, 2000, and it appears that the search continued till March 25, 2000, when finally statements of the petitioners were recorded by the officers of the Income-tax Department. During the search, the books of account of the petitioners were also seized. On receipt of the notice dated March 23, 2000, the petitioners on March 24, 2000, applied for supply of copies of the documents so as to enable them to file the return. It is submitted that some copies have been furnished to the petitioners on March 31, 2000. However, their prayer for supply of remaining copies still remains unanswered by the respondents.

(3.) HAVING heard learned counsel for the parties and considering the factual matrix as aforesaid, I dispose of this petition with the direction to respondent No. 1 to supply remaining copies to the petitioners within ten days from today. The petitioners may, thereafter, within next 30 days file their return as envisaged under Section 158BC of the Act. The delay, if any, in filing the return shall stand condoned.