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TMI Blog2024 (9) TMI 1457X X X X Extracts X X X X X X X X Extracts X X X X ..... has no right to seek those documents which were seized from the third party. He is entitled to only 5 documents. However, he can only seek those documents upon completion of the assessment proceedings. Now, they are entitled to get only a copy of those documents. These are all the documents which ultimately were seized about the involvement of the petitioner's son in the tax evasion. The respondents have come to the conclusion that there are incriminating documents in connection with the offence alleged against the petitioner's son. Until completion of the assessment proceedings, the petitioner is not entitled for the original documents. The respondents have rightly rejected the contention of the petitioner. No reason to interfere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the document, the petitioner shall pay the 50% balance amount of tax within 15 days. Upon complying with the directions of this Court, the respondents only released the three documents seized by them. The petitioner sent a representation to the respondents dated 24.06.2022, requesting them to return the remaining documents. Instead of releasing the remaining documents seized during the raid, the respondents have once again issued demand notices for the Assessment Years 2009-2010, 2010-2011 and 2011-2012. The petitioner also sent a reply on 24.06.2022 to the second respondent intimating about the payment of Rs. 84,06,126/-, which was made for the Assessment Year 2009-2010. However, they have not returned the documents. Again, he has filed a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Heard the learned counsel on both sides and perused the materials available on record. 5. In the present case, the issue is with regard to return of the original documents seized during the search conducted in the petitioner's house. Totally, 5 documents were seized from the premises of the petitioner. The petitioner seeks return of the documents which were not only seized from the premises of the petitioner, but also from the third party houses. Hence, he has no right to seek those documents which were seized from the third party. He is entitled to only 5 documents. However, he can only seek those documents upon completion of the assessment proceedings. Now, they are entitled to get only a copy of those documents. These are all the d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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