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Income Tax - Highlights / Catch Notes

Home Highlights March 2024 Year 2024 This

Reopening of assessment without releasing seized documents by ...

Case Laws     Income Tax

March 30, 2024

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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