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Income Tax - Highlights / Catch Notes

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Reopening of assessment without releasing seized documents by ...


Petition Dismissed for Lack of Diligence in Recovering Seized Documents; Costs Imposed for Judicial Process Abuse.

March 30, 2024

Case Laws     Income Tax     HC

Reopening of assessment without releasing seized documents by Crime branch - Petitioner seeking the release of seized documents and items to effectively respond to reassessment notices. Despite a court order directing the release of seized items, the petitioner allegedly failed to diligently pursue their release over several years. The High Court noted the petitioner's lack of effort in complying with court orders and found the petition to be an abuse of the judicial process. Consequently, the Court dismissed the petition and imposed costs on the petitioner.

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