A. Selvaraj v. PCIT, Central (2024) 301 Taxman 451 (Mad.)(HC)

S. 132 : Search and seizure-Return of original documents seized-Until completion of assessment proceedings, petitioner is not entitled for original documents and he is entitled to get only a copy of those documents. [Art.226]

Petitioner filed writ petition seeking direction to respondents to return his original documents seized from his house during raid conducted by officials against his son assessee. Petitioner sought return of documents which were not only seized from premises of petitioner, but also from third party houses.  Respondents submitted that only five documents were seized from premises of petitioner and these five documents were evidence to prove case against his son assessee, as they pertained to transactions between petitioner and his son. Respondents further submitted that only on completion of entire assessment proceedings, they could return original documents. Court held that  since petitioner also sought return of documents which were seized from third party houses, he had no right to seek those documents which were seized from third party. Further, petitioner is  entitled to only five documents seized from his premises, however, he could only seek those documents upon completion of assessment proceedings. Until completion of assessment proceedings, petitioner is  not entitled for original documents and he is  entitled to get only a copy of those documents.