Agni Estates and Foundations Private Limited Vs DCIT (Madras High Court)
The Madras High Court considered a batch of writ petitions challenging search proceedings under Section 132 of the Income Tax Act, 1961, notices issued under Section 153A, and related actions following a search and seizure operation conducted between 05.07.2018 and 09.07.2018. The petitioners also questioned the retention of seized documents, alleged procedural irregularities, illegal detention, violation of human rights, recording of statements under duress, and delay in handing over seized materials by the Investigation Wing to the Assessing Officer.
The Court noted that although serious allegations regarding the conduct of the search had been made, they were not actively pursued during the hearing. Since the allegations involved disputed questions of fact, the Court declined to examine them and confined its decision to the legal issues raised, particularly the effect of Section 132(9A) regarding the time limit for handing over seized material.
In relation to the petition seeking copies of seized documents, the Court recorded that an earlier order had directed the authorities to furnish copies of statements and seized materials. The parties subsequently agreed that any remaining documents required by the petitioner would be supplied upon request. The Court also recorded the petitioner’s assurance that the writ proceedings would not interfere with proceedings under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, which were permitted to continue in accordance with law.
