IT Department cannot access data of other clients of a CA if search related to one particular client

S.R. Batliboi & Co. Vs Department of Income Tax (Investigation) (Delhi High Court) Conclusion: If apparently reliable material could not be directly used against an assessee solely because it was not collected during a Search of that assessee, a fortiori, material palpably concerning a third party with no connection with the raided party must be ignored. Thus, assessee was right in denying absolute access of seized laptop to Department for gaining information and data of all the other clients of assessee. Held: While conducting an audit of EMAAR, the laptops of two employees of assessee-fi...