Allowing the petition the Court held that ; merely because the Locker kee of assessee was found in the course of search against cousin of assssee-Search warrant issued against the locker of assessee without disclosing any material or information stating that locker contained valuable jewellery or other articles representing undisclosed income warrant was unjustified. Consequently, the proceedings under section 153A are also set aside and quashed. (AY. 2009 -10 to 2014 -15)
Shah E Naaz Judge v. ADIT (2019) 260 Taxman 116/ 306 CTR 42 / 173 DTR 169 (Delhi)(HC)/Sahyr Kohli v ADIT (2019) 260 Taxman 116/ 306 CTR 42/ 173 DTR 169 (Delhi)(HC) Sandeep Kohli v. ADIT (2019) 260 Taxman 116/ 306 CTR 42/ 173 DTR 169 (Delhi)(HC)
S. 132 : Search and seizure – Issue of warrant of authorisation against the locker of the assessee, without disclosing any material or information stating that locker contained valuable jewellery or other articles representing undisclosed income warrant was unjustified and held to be illegal [ S.153A]