By Sri.k v. Aravind, Adv

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 8 DAY OF JUNE 2022 BEFORE THE HON’BLE MR. JUSTICE M.I.ARUN -WRIT PETITION No.11264 OF 2022 (TIT) BETWEEN: MAHMOOD AYAZ S/O MAZHAR PASHA AGED ABOUT 50 YEARS R/AT APARTMENT NO 803 AND 804, 8 FLOOR, 4 PRESTIGE EXOTICA CUNNIGHAM ROAD CROSS CRESENT ROAD BENGALURU 560 052 ... PETITIONER (BY SRI.AJESH KUMAR S., SR. COUNSEL FOR SRI.HARISH KUMAR S., ADV.) SRI.HARISH KUMAR S., ADV.) AND: 1 . THE DIRECTOR GENERAL OF INCOME TAX (INVESTIGATION), KARNATAKA AND GOA XHMW + RWM, CR BUILDING QUEENS ROAD, BENGALURU 560 001 (INVESTIGATION), KARNATAKA AND GOA XHMW + RWM, CR BUILDING QUEENS ROAD, BENGALURU 560 001 2 . THE PRINCIPAL DIRECTOR OF INCOME TAX (INVESTIGATION), KARNATAKA AND GOA XHMW + RWM, CR BUILDING QUEENS ROAD, BENGALURU 560 001 (INVESTIGATION), KARNATAKA AND GOA XHMW + RWM, CR BUILDING QUEENS ROAD, BENGALURU 560 001 3 . ADDL DIRECTOR OF INCOME TAX (INVESTIGATION), UNIT III KARNATAKA AND GOA (INVESTIGATION), UNIT III KARNATAKA AND GOA XHMW + RWM, CR BUIDLING QUEENS ROAD, BENGALURU 560 001 (BY SRI.K. V. ARAVIND, ADV.) ... RESPONDENTS THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECT THE RESPONDENT AUTHORITY TO PLACE ALL RECORDS PERTAINING TO THE ON-GOING SEARCH AND SEIZURE AT THE PETITIONERS HOUSE BEFORE THIS HONBLE COURT IN A SEALED COVER. THIS WRIT PETITION COMING ON FOR ORDERS, THIS DAY, THE COURT MADE THE FOLLOWING: O R D E R The case of the petitioner is that the respondent authority have entered the premises of the petitioner’s residence and they are conducting search and seizure as per Section 132 of Income Tax Act, 1961. In the process, the petitioner along with his wife and son have been wrongfully restrained and they are coercing the petitioner to make statement against his consent. Hence, the instant writ petition is filed. 2. Learned counsel for the respondents upon instructions submits that the search and seizure is being conducted in accordance with law and there is no coercion or wrongful restraint upon the petitioner or his family members as alleged. He further submits that the search and seizure will be completed today. 3. The instant writ petition is filed seeking liberty of the petitioner. 4. It is categorically submitted by the learned counsel for the respondents that the search and seizure is being concluded by today. In the circumstances, nothing remains in the writ petition and it becomes infructuous. The writ petition is disposed of recording the statement of learned counsel for the respondents. Sd/- JUDGE MH/-