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TMI BlogRevenue Authorities may determine if documents can be seized from the premises of an Assessee not subject to the search warrantX X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue Authorities may determine if documents can be seized from the premises of an Assessee not subject to the search warrant - By: - CA Bimal Jain - Other Topics - Dated:- 21-6-2024 - The Hon ble Delhi High Court in the case of SAVINDER SHARMA VERSUS DIRECTOR GENERAL DIRECTORATE OF REVENUE INTELLIGENCE AND ORS. - 2024 (6) TMI 839 - DELHI HIGH COURT disposed of the writ petition and directed th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Revenue Authorities to decide the Assesse s representation seeking copies of seized documents in accordance with law within 2 weeks. Facts: Director General, Directorate of Revenue Intelligence ( the Respondent ) conducted search on the premises of Mr. Savinder Sharma ( the Petitioner ). They started the search on the first floor of the building for the reason that the second floor was found loc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ked. The Respondent was informed that the firm in respect of which the search was sought to be conducted had an office on the first floor, this was fortified by the fact that the sign board of the said firm was also found on the first floor of the said premise. A representation dated May 11, 2024, was given to the Respondents for releasing of copies of the said documents that were seized from the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... premises of the Petitioner. The seizure was illegal and the Petitioner had no concern with the company in respect of whom the authorization for search was issued. Hence, aggrieved by circumstances, the Petitioner filed a writ petition before the Delhi High Court. Issue: Whether documents can be seized from the premises of an Assessee who is not the subject of the search warrant? Held: The Hon ble ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Delhi High Court in SAVINDER SHARMA VERSUS DIRECTOR GENERAL DIRECTORATE OF REVENUE INTELLIGENCE AND ORS. - 2024 (6) TMI 839 - DELHI HIGH COURT held as under: Directed that, the Respondents to dispose of the representation dated May 11, 2024 of the Petitioner in accordance with law within two weeks. Noted that, the Court has neither considered nor commented upon the merits of the contentions of eit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her party. All rights and contentions of parties were reserved. Further, held that, it would be open to the Petitioner to avail of such further remedies as permissible in law in case the Petitioner is aggrieved by any further order passed by the Respondents. (Author can be reached at [email protected] ) - Scholarly articles for knowledge sharing authors experts professionals Tax Management In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dia - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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