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2023 (4) TMI 394

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..... ory authority will issue notice to the petitioner, as well as Mr Ashok Kumar, to convene on a given date, time and venue, for carrying out the exercise concerning release of seized documents found in locker No. L-322, which pertain to the petitioner. The intimation will indicate the purpose for which the proceeding is convened i.e., for release of seized documents that were found in locker No. .....

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..... QUEST)] 1. The principal grievance of the petitioner in the instant matter is, that even though assessment order had been passed, both against the searched person and the petitioner, the documents seized have not been released. 2. The record shows, that a search operation under Section 132 of the Income Tax Act, 1961 [in short the Act ] was carried out qua one, Mr Ashok Kumar. During the .....

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..... nt for handing over the documents to the petitioner would be necessary. 5. Having regard to the aforesaid position, the petition is disposed of with the following directions: - (i) The concerned statutory authority will issue notice to the petitioner, as well as Mr Ashok Kumar, to convene on a given date, time and venue, for carrying out the exercise concerning release of seized documents fo .....

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