Non Release of Seized Documents, Based on Pendency of the SLP in the Supreme Court by IT Department, Is Illegal

Case: Udaya Sounds versus Principal Commissioner of Income Tax and Others.

Coram: Justice Bechu Kurian Thomas

Case No.: WP(C) NO. 12849 OF 2021

Court Observation: “Title deeds are the choicest of possessions of an owner since ownership of property and its absolute dominion are reflected in the possession of such deeds. When the owner is denuded of its choicest possession, under the facade of statutory prescriptions, such provisions must scrupulously be adhered to.”

“The proceedings under this Act expired by the disposal of the appeal by this Court, as evidenced by Ext.P4 judgment dated 08-01-2010. Thereafter, no proceedings under this Act are in existence. On the contrary, the special leave petition having been filed under Article 136 of the Constitution of India cannot be regarded as a proceeding under this Act. As a taxing statute, strict interpretation is to be adopted and that being so, recourse by the assessee to the provisions of the Constitution by filing a special leave petition before the Supreme Court cannot be regarded as ‘a proceeding under this Act.”

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Keywords

Non Release of Seized Documents