2022 (2) TMI 230

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..... e necessary for the purpose of the proceedings and consequently, the question of returning the same to the petitioner at this stage does not arise - HELD THAT:- As grievance of the petitioner with regard to non-return of the books of accounts, documents, etc., seized during search can be addressed by disposing of this petition by directing the petitioner to submit a representation in this regard .....

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..... tion, petitioner has sought for the following reliefs: (i) Issue Writ of Mandamus or writ of direction to the 2nd respondent authority to release the seized documents, books of accounts and various other documents which was seized during the search proceedings under section 132 of the Income Tax Act on 21.07.2009 of the petitioner and therewith consider the submission of the petitioner; and .....

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..... the search having taken place as long back as on 21.07.2009, wherein documents, books of accounts, etc., were seized from the petitioner pursuant to which the petitioner has submitted repeated representations seeking return and release of the said documents, instead of doing so, the respondents are repeatedly extending the time for retention of the books of accounts, documents, etc., which have no .....

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..... s regard to the respondents seeking return of the said documents and by directing the respondents to take necessary steps to return back the documents as requested by the petitioner by retaining true photostat copies of the same with the respondents for the purpose of the proceedings and also by directing the petitioner to file an affidavit of undertaking that he shall not take, change, alter or m .....

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..... h law within a period of three weeks from the date of submission of the representation by the petitioner. iv) For the purpose of enabling the respondents to return the said documents back to the petitioner, the petitioner shall file an affidavit of undertaking to the effect that he shall not change, alter or modify the documents so returned to him in any manner whatsoever and that he shall prod .....

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