Shri Bal Jagannath Maharaj Pandit & Ors v. The Commissioner Of Income Tax, Pune & Ors

mgn IN THE HIGH COURT OF JUDICATURE AT BOMBAYAPPELLATE SIDE, CIVIL JURISDICTION WRIT PETITION NO.8506 of 2009 Shri Bal Jagannath Maharaj Pandit & Ors... ..Petitioners Vs. The Commissioner of Income Tax, Pune & Ors.....Respondents Mr. Anil Anthurkar with Mr. Sugandh B. Deshmukh for the Petitioners.Mr. Vimal Gupta for Respondents. CORAM : F.I. REBELLO & J.H. BHATIA, JJ. DATED : 12TH OCTOBER, 2009 P.C. The petitioners have approached this Court praying that the various documents sought by them in the search and seizure operation be made available to them. 2.On behalf of the Respondents, on instructions the learned Counsel states that in so far as the documents contained in Annexure A-2 and A-3 the same have been made available to the petitioners as far back as on 27[th ]July, 2009. The petitioner No.1 has acknowledged the same on the said date. They consist of page 1 to 11 of Annexure A-2 and page 1 to 9 of Annexure A-3. 3.In so far as Annexure A-1 and A-4 are concerned, learned Counsel points out that all the documents in respect of search and seizure operations are the subject matter of F.I.R. Lodged by the Department that these documents are being stolen. 4.In so far as the documents at Annexure A-2 and A-3 are concerned, as these documents are available with another Authority the Respondents could made available the said copies from those documents. In so far as Annexures A-1 and A-4 are concerned there are no copies and as and when those documents are recovered by the Police the copies of those documents will be made available to the petitioners. 5.The grievance of the petitioner further is that even though the documents at Annexure A-2 and A-3 have been made available some documents which they had sought by their communication of 2[nd] September, 2009 have not been given. On behalf of the respondents learned Counsel produces a copy of the document dated 20[th] July, 2009 of the Commissioner of Income Tax, Central, Pune whereby direction has been given to make available copies of the seized documents relating to search action under Section 13. Accordingly, the respondents have complied with the direction in so far as whatever documents are available with them. 6.On checking the records and on taking instructions learned Counsel for the respondents further makes a statement that there is no evidence on record to show that copies of the documents at A-1 and A-4 were made available to the person in respect of whom the search and seizure operations have been carried out. Statement made on behalf of the respondents accepted. 7.With the above observations Writ Petition disposed off. (J.H. BHATIA, J.) (F.I. REBELLO,J.)