In Wp(C)/3790/2015 Of Deepak Agarwal And 6Ors v. The Commissioner Of Income Tax And 3 Ors, the High Court (2015) allowed the appeal. The decision went in favour of the assessee.
Decision: Accordingly the writ petition is allowed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
WP(C) 3790/2015BEFOREHON’BLE THE CHIEF JUSTICE (ACTING) MR. K. SREEDHAR RAOHON’BLE MR JUSTICE P. K. SAIKIA
Chief Justice(Acting)
Heard the petitioner and the respondent.
During the search proceedings account documents of the petitioner/assessee were seized. Pursuant to the search proceedings fresh assessment orders have been passed. It is said that the petitioners have paid the penalties whatever levied in the proceedings.
It is the contention of the petitioners that the account books and documents seized during the search proceedings be returned to the jurisdictional assessing authority. The counsel for the petitioner has also filed under a memo the document
showing payment of tax and penalties pursuant to the order of the Settlement Commissioner. In view of the said submissions the documents seized are directed tobe returned to the jurisdictional assessing authority. Accordingly the writ petition is allowed.
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