SUMEDHA DUTTA Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioners before this Court have filed this present petition being aggrieved by the order dated 27.07.2017 passed by the Deputy Director, Income Tax Department, Indore.The petitioners' contention is that a search and seizure operation was carried out by respondent No.5 in violation of Section 132 of the Income Tax Act, 1961.

(2.) It has been stated that there was no warrant of authorization in the name of the petitioners nor there was any reason to believe that undisclosed income was maintained or kept in the locker of petitioners No.1 and 2, which was seized by respondent No.5.

(3.) The petitioners have also stated that the entire search and seizure operation was contrary to the law laid down by Hon'ble the Apex Court in the case of ITO v/s Lakhmani Mewal Das reported in 1976 (103) ITR 437. Petitioners No.1 and 2 both are the income tax assessee and they have enclosed the search warrant which is subject matter of the petition. The petitioners have prayed for following reliefs:-