Krishna Kumar Sharma vs Commissioner of Income Tax

B.P. Jeevan Reddy, C.J.—The petitioner''s grievance in this writ petition is that though his account books were seized u/s 132 of the Income Tax Act, 1961, as far back as February 6, 1986, the account books have not so far been returned to him. He says that no orders were passed extending the period of retention as contemplated by Sub-section (8) of Section 132. He has invited our attention to a letter of the Assistant Commissioner of Income Tax, Central Circle, Meerut, dated July 13, 1988, addressed to the petitioner, which refers to an order of the Commissioner dated March 29, 1988, by which the time of retention was said to have extended.

Counsel for the petitioner, however, states that there was no similar order in between, i.e., between February 6, 1986, and March 29, 1988. With a view to ascertain the correct state of facts, time was given to the respondents to file a counter-affidavit but, in spite of giving repeated opportunities, no counter-affidavit has been filed till now. We do not think that any further time ought to be granted.

In the circumstances, the books of account seized from the petitioner''s premises on February 6, 1986, u/s 132(1) of the Act shall be returned to the petitioner within a period of 30 days of the production of a certified copy of this order by the petitioner.

If the authority thinks that any of the account books or any portions thereof are relevant for their purposes, they are entitled to take photostat copies of such books or portions of the books and return them thereafter.

The writ petition is disposed of with the above direction.