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Revenue cannot have access to data in laptops pertaining to third parties unconnected with person searched
Case Law Details
- Case Name
- Relevant Case - S. R. Batliboi and Co. Vs Department of Income-tax (Investigation) (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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Yash Shah
Whether revenue NOT entitled to demand unrestricted access to acquire electronic records present in laptops pertaining to third parties unconnected with person searched.
Equivalent Citation- (2009) 315 ITR 137 (Del.)
Relevant Section – 132
The petitioner was a firm of auditors. During the course of search and seizure operations conducted against EMAAR, the laptop computers of two employees of the petitioner, who were conducting an audit of EMAAR, were seized by the Deputy Director.
Subsequently, the Deputy Director issued summons under section 131 to the...
