Ram Swarup Sahu and Others vs Commissioner of Income Tax and Others

Heard learned counsel for the petitioners and learned counsel for the respondents.

We have perused the records produced by the Department and are satisfied that there were enough materials before the authority for his satisfaction for conducting the search and seizure.

During the course of argument, learned counsel appearing for the petitioners wanted to see the records (documents) maintained by the Department including the information and the notings on the basis of which the authority has arrived at his satisfaction for conducting the search and seizure. Learned counsel for the respondents objected to the said prayer on the ground that the said documents are confidential documents.

In our view, the aforesaid documents cannot be shown to the petitioners as their disclosure will hamper the enquiry pending against the petitioners.

Learned counsel for the petitioners also submitted that the papers which have been seized from the possession of the petitioners may be handed over to the petitioners so that they may run their business and the Department may retain the copy of the said document for the purpose of conducting the enquiry.

It is not proper for us to pass any order. In our view, the petitioner should file a petition before the concerned authority making the said prayer who will consider the prayer of the petitioners and dispose of the same in accordance with law.

With the aforesaid directions, this writ application is disposed of.