Revenue cannot have access to data in laptops pertaining to third parties unconnected with person searched

Yash Shah Whether revenue NOT entitled to demand unrestricted access to acquire electronic records present in laptops pertaining to third parties unconnected with person searched. Equivalent Citation- (2009) 315 ITR 137 (Del.)  Relevant Section – 132 The petitioner was a firm of auditors. During the course of search and seizure operations conducted against EMAAR, the laptop computers of two employees of the petitioner, who were conducting an audit of EMAAR, were seized by the Deputy Director. Subsequently, the Deputy Director issued summons under section 131 to the employees of the...