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.
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