Ashish Chatterjee Vs Union of India & Ors(Calcutta High Court)
Date -26th September,2022 and 29th September, 2022

Sub- Whether use of Central Reserve Police Force(CRPF) can be made and also without the help of female officers to search female assessee and switching off the CCTV camera disregarding the law relating to action for search and seizure u/s 132 of the Income-tax Act,1961.

In this matter which is continuing and now posted in the month of January 2023, the challenge was made to the search and seizure on the ground that there was no information u/s 132(1)(a) & (b) on the basis of which action could have been taken for search. It was also argued that there was fragrant violation by use of CRPF etc as noted above by using the discretionary power in an unreasonable manner and reliance was made on the decision of Supreme Court in the case of Pooranmal Vs DIrector of investigation. Against this, the department counsel denied any such thing and argued that the sufficiency or inadequacy of reasons cannot be gone into in writ proceedings. The Court on 26th September directed the other side to produce in sealed cover the evidence to prove that there was no malafide or arbitrariness on part of the department by 29th September on which date the evidence was produced in sealed cover. The court directed re-sealing of the evidence and the matter is now fixed in January 2023 when after exchange of affidavits, the matter would be decided.

This matter would be very important in view of the perennial issues relating to search and seizure action which are faced by the assessees particular the law abiding assessees.

Ramesh Patodia
01-10-2022