Case Law Details
Many cases are coming to the courts where the legitimacy of the search and seizure is challenged. It is being continuously held in cases coming to the courts that before a search, conditions mentioned in section 132 of the Income Tax Act, 1961(for short ‘the Act’) should be fulfilled.
Recently, in the appeal before Hon’ble Delhi High Court, Ameeta Mehra vs. ADIT (INV) [W.P.(C) 1471/2013, decided on 16.05.2017], on 24.02.2012, a search and seizure operation under section 132 of the Act was undertaken on the residential and business premises of Mr. Suresh Nanda, his family members and business associates. Mr. Suresh Nanda was the maternal uncle of the Petitioner (brother of Petitioner’s deceased mother). The Petitioner claimed that except for the said relation, the Petitioner had no other commercial/business or financial relation with Mr. Suresh Nanda or his family members and/or his business associates (referred to hereafter collectively as the ‘Nanda group’).
During the search on Mr. Suresh Nanda, keys of locker No.4979 with Delhi Safe Deposit Co. Limited, New Delhi were found. This locker was initially in the joint names of late Mrs. Sumitra Nanda and late Mr. S.M. Nanda, parents of Mr. Suresh Nanda. Mrs. Sumitra Nanda, the Petitioner’s maternal grandmother, added the Petitioner’s name in 2003 to help her in operating the said locker No. 4979. The Petitioner stated that the key of the said locker always used to be with Mrs. Sumitra Nanda. After the demise of Mrs. Sumitra Nanda in February 2011, the key remained with Mr. Suresh Nanda. The Petitioner claimed to have never used the locker for her benefit.
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