Case Law Details
Savinder Sharma Vs Director General Directorate of Revenue Intelligence and Ors. (Delhi High Court)
Revenue Authorities may determine if documents can be seized from premises of an Assessee not subject to search warrant
The Hon’ble Delhi High Court in the case of Savinder Sharma v. Director General, Directorate of Revenue Intelligence [Writ Petition (Civil) No. 7307 of 2024 dated May 21, 2024] disposed of the writ petition and directed the Revenue Authorities to decide the Assesse’s representation seeking copies of seized documents in accordance with law within 2 weeks.
Facts:
Director General, Directorate of Revenue Intelligence (“the Respondent”) conducted search on the premises of Mr. Savinder Sharma (“the Petitioner”). They started the search on the first floor of the building for the reason that the second floor was found locked. The Respondent was informed that the firm in respect of which the search was sought to be conducted had an office on the first floor, this was fortified by the fact that the sign board of the said firm was also found on the first floor of the said premise.
A representation dated May 11, 2024, was given to the Respondents for releasing of copies of the said documents that were seized from the premises of the Petitioner. The seizure was illegal and the Petitioner had no concern with the company in respect of whom the authorization for search was issued.
Hence, aggrieved by circumstances, the Petitioner filed a writ petition before the Delhi High Court.
Issue:
Whether documents can be seized from the premises of an Assessee who is not the subject of the search warrant?
Held:
The Hon’ble Delhi High Court in Writ Petition (Civil) No. 7307 of 2024 held as under:
- Directed that, the Respondents to dispose of the representation dated May 11, 2024 of the Petitioner in accordance with law within two weeks.
- Noted that, the Court has neither considered nor commented upon the merits of the contentions of either party. All rights and contentions of parties were reserved.
- Further, held that, it would be open to the Petitioner to avail of such further remedies as permissible in law in case the Petitioner is aggrieved by any further order passed by the Respondents.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
1. Petitioner interalia seeks a direction to the respondents to provide copies of the documents that was seized from the premises of petitioner.
2. Learned counsel for the petitioner submits that without prejudice to the contentions, the seizure was illegal and petitioner has no concern with the company in respect of whom the authorization for search was issued.
3. He further submits that a representation dated 11.05.2024 has been given to the respondents for releasing/providing of copies of the said documents.
4. Learned counsel for the respondents submits that the said representation is under active consideration and shall be disposed of within a period of two weeks from today.
5. He further submits that search was conducted on the first floor of the said building for the reason that the second floor was found locked and it was also informed that the firm in respect of which search was sought to be conducted had an office on the first floor, this was fortified from the fact that the sign board of the said firm was also found on the first floor of the said premise.
6. In view of the above, the petition is disposed of directing the respondents to dispose of the representation dated 11.05.2024 of the petitioner in accordance with law within a period of two weeks.
7. It is clarified that this Court has neither considered nor commented upon the merits of the contentions of either party. All rights and contentions of parties are reserved.
8. It would be open to the petitioner to avail of such further remedies as permissible in law in case petitioner is aggrieved by any further order passed by the respondents.
9. Petition is disposed of in the above terms.
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