The assessee filed a writ petition to release of documents pertaining to assessee which were seized from third-party locker. The court directed the concerned statutory authority to issue notice to the assessee and the searched person, to convene on a given date, time and venue, to release the seized documents found in the locker which pertained to the assessee and if after the notice was served the searched person did not join the proceedings, the concerned statutory authority was to release and hand over the documents which concerned the assessee or to its authorized representative.
Munjaal Boutique Homes Pvt. Ltd. v. PCIT (2023) 452 ITR 8 (Delhi)(HC)
S. 132 : Search and seizure-Release of seized documents-Directions issued for the release of documents pertaining to assessee. [Art. 226]