Case Law Details
Brief of the Case
Delhi High Court held in the case of CIT v Smt. Priyanka Singhania that if the search warrant was issued in the name of the father of Assessee, then the proceedings of the search and seizure against the assessee was totally void and bad in Law.
Facts of the Case
In the present facts of the case the search warrants were issued under Section 132 of the Act against the father of the Assessee. During the course of the search, certain keys of bank lockers were found in the said residential premises. One of the keys pertained to particular locker which was in the name of Assessee. On 7th July 2006, the Department in the presence of both Assessee and her father opened the said locker and drew up a panchnama¸ It was stated in the panchnama that “locker found vacant/empty”.
Question of Law
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