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Supreme CourtDivision Bench(2009) 08 SC CK 0048

Director of Income Tax (Inv.) and Another vs S.R. Batliboi and Co. and Others

Supreme Court Of India · Decided on 17 August 2009 · Citation: (2009) 227 CTR 238 : (2009) 17 SCC 767 : (2010) 186 TAXMAN 350

HON’BLE JUDGES
H. L. Dattu, J · D. K. Jain, J
RESULT
Dismissed
CASE NUMBER
Civil Appeal No. 5645 of 2009

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Judgment

10 paragraphs · 359 words
1.

Leave granted.,

2.

By consent of learned Counsel for the parties, it is directed that the two laptops in question be de-sealed and the data be examined by the Director General of the National Informatics Centre or his nominee/ representative in the presence of the representatives of the IT department, the appellants and the EMAAR-MGF group. All the data on the laptops shall be available for inspection by the IT department to verify whether the data pertains to the assessee in question.

3.

It shall be open to the IT department to copy the data relating to such folders/files in the said two laptops relating to the following entities/ clients:

1.

Boulder Hills Leisure (P) Ltd.

2.

Cyberabad Convention Centre (P) Ltd.

3.

Emaar Hills Township (P) Ltd.

4.

The respondents shall provide authenticated hard copies of the data pertaining to EMAAR-MGF group to the department. The IT department is permitted to inspect the data contained on other files/folders relating to the 46 other parties but this data shall not be copied in any form. If, according to the assessing officer, the files/folders pertaining to any of the 46 other parties are connected with the EMAAR-MGF group and would be required by the assessing officer for making a proper assessment on the EMAAR-MGF group, this may be pointed out in writing to the representative of S.R. Batliboi & Co. along with the material/reasons relied upon by the IT department for making its claim.

5.

It shall then be open to S.R. Batliboi & Co. after considering the said material /reasons either to consent to the said claim made by the IT department or, alternatively, to challenge the same by adopting appropriate proceedings for this purpose. In the event S.R. Batliboi giving its consent or alternatively, failing in its challenge to the said claim made by the IT department, S.R. Batliboi & Co. shall then make available a hard copy of the contents of the said connected files/folders.

6.

The civil appeal is disposed of in the above-mentioned terms. However, the question of law sought to be raised in the appeal is kept open.

No order as to costs.