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IT dept undertakes to maintain confidentiality of seized material before HC

Case Law Details

TaxGuru Citation
2021 taxguru.in 2374
Case Name
Newslaundry Media Pvt. Ltd. & Anr. Vs Director General of Income Tax (Delhi High Court)
Date of Judgement/Order
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Newslaundry Media Pvt. Ltd. & Anr. Vs Director General of Income Tax (Delhi High Court)

Mr. Digvijay Singh, DDIT (Investigation), states that the seized material is in safe custody of the Income Tax Department and it shall be used for the purposes of investigation and in accordance with law. Mr. Sharma, assures and undertakes to this Court that the seized material shall not be leaked and the principle of confidentiality as incorporated in Section 138 of Income Tax Act shall be abided by.

The said undertaking given by the respondent is accepted by this Court and the respondent is held bound by the same.

FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT

The petition has been heard by way of video conferencing.

1. On the last date of hearing Mr.Siddhartha Dave, learned senior counsel for the petitioners had confined his prayer to a direction to respondent not to leak any material seized during the survey under Section 133A (3) (ia) of the Income Tax Act, 1961. At that stage, Mr.Ajit Sharma, learned counsel for the respondent had prayed for some time to obtain instructions.

2. Today, Mr.Ajit Sharma on instructions of Mr. Digvijay Singh, DDIT (Investigation), states that the seized material is in safe custody of the Income Tax Department and it shall be used for the purposes of investigation and in accordance with law. Mr. Sharma, assures and undertakes to this Court that the seized material shall not be leaked and the principle of confidentiality as incorporated in Section 138 of Income Tax Act shall be abided by.

3. The said undertaking given by the respondent is accepted by this Court and the respondent is held bound by the same.

4. In view of the aforesaid undertaking, Mr.Dave, learned senior counsel for the petitioners does not wish to press prayers A, B and D of the writ petition at this stage.

5. Recording the aforesaid undertaking and holding the respondent bound by the same, the present writ petition is disposed of with liberty to the petitioners to agitate prayers A, B and D at a subsequent stage, if the need so arises. It is clarified that if such a petition is filed in future, the same shall be considered on its own merits in accordance with law.

6. The order be uploaded on the website forthwith. Copy of the order be also forwarded to the learned counsel through e-mail.

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