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Case Law Details

Case Name : Udaya Sounds Vs PCIT (Kerala High Court)
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Udaya Sounds Vs PCIT (Kerala High Court) Title deeds of the petitioner are retained by the Income Tax department under the colour of a search and seizure for the last more than twenty-two years. Alleging that the retention of the said documents are contrary to law, petitioner has approached this Court seeking directions to return the originals of seven documents of title. 2. On 19-12-2001, a search was conducted in the business place as well as in the residence of the Managing Partner of the petitioner under section 132 of the Income Tax Act, 1961 (for short, ‘the Act’). During the...
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