W.p.(C)/2782/2017 Of Ritesh Kumar Gupta v. Principal Commissioner Of Income Tax-20 New Delhi & Anr

$~41 *IN THE HIGH COURT OF DELHI AT NEW DELHI+W.P.(C) 2782/2017 & CM Nos. 12045-12046/2017RITESH KUMAR GUPTA..... PetitionerThrough: Mr. Avadh Kaushik and Mr. DevashishMaharishi, Advs. versus PRINCIPAL COMMISSIONER OF INCOMETAX-20 NEW DELHI & ANR...... RespondentsThrough: Mr. Zoheb Hossain, Sr. St. Counsel withMs. Neha Sahai, Assessing Officer. CORAM:HON'BLE MR. JUSTICE S. RAVINDRA BHATHON'BLE MR. JUSTICE NAJMI WAZIRIO R D E R%27.03.2017 The petitioner claims several reliefs.He was subjected tosearch proceedings which resulted in seizure. It is contended that theRevenue authorities are not recording the statements properly and thatthe conduct of the respondent is reprehensible.Counsel for theRevenue resisted the submissions and urged that the petitioner, on theother hand, has not co-operated. It is also stated that the petitioner’scounsel, when permitted to accompany him, became aggressive andthreatening which resulted in the AO asking him to stay outside theoffice at the time of questioning. After hearing the counsel, the Court is of the opinion that itwould be appropriate that one representative of the petitioner isW.P.(C) 2782/2017Page 1 of 3 permitted to accompany him while his statement is recorded by theAO; such individual/ counsel, however, shall not make any objectionsor in any manner interfere with the course of questioning; nor wouldit be permissible for the counsel/ representative in any manner toinfluence the nature of answers that are to be given by the petitioneror the person questioned.At the same time to ensure that there areno further allegations and counter-allegations, it was suggested thatthe entire proceedings, whereby the petitioner is subjected toquestioning, are fully videographed.It is stated that, ordinarilyRevenue, would not have any objection to the proposal, in thecircumstances. Therefore, in the circumstances, the following directions areissued: (i)It is open to the AO to videograph the proceedings in theirentirety on each of the days of questioning the petitioner andsuch other persons as the AO may deem appropriate to questionas a part of the proceedings flowing from the search and seizureconducted by the Revenue.entirety on each of the days of questioning the petitioner andsuch other persons as the AO may deem appropriate to questionas a part of the proceedings flowing from the search and seizureconducted by the Revenue. (ii)During such proceedings, it is open to the petitioner to beaccompanied by counsel/ Chartered Accountant or such likerepresentative, who shall, however, not be allowed to make anysubmissions.He shall be only present and would not bepermitted to object to the line of questioning or the nature ofanswer to be given by the person or party questioned, orendeavour to influence the nature of answers.W.P.(C) 2782/2017Page 2 of 3accompanied by counsel/ Chartered Accountant or such likerepresentative, who shall, however, not be allowed to make anysubmissions.He shall be only present and would not bepermitted to object to the line of questioning or the nature ofanswer to be given by the person or party questioned, orendeavour to influence the nature of answers.W.P.(C) 2782/2017Page 2 of 3 (iii)In the event the AO is of the opinion that such third party posesany threat, it is open to her to exclude and bar the personsand such counsel further during the day or later, having regardto the exigencies of the case.The writ petition is disposed off in the above terms.any threat, it is open to her to exclude and bar the personsand such counsel further during the day or later, having regardto the exigencies of the case.The writ petition is disposed off in the above terms. S. RAVINDRA BHAT, J MARCH 27, 2017/kk NAJMI WAZIRI, J