M/S. N. SARDA AND ASSOCIATES vs. DIRECTOR GEN.OF INCOME TAX AND ORS.
What did the High Court hold?
The High Court noted the petitioner's counsel's emphatic statement that no proceedings are pending and assessments have been made long back. The respondents' counsel agreed to a disposal based on this submission. Consequently, the Court directed the respondents to forthwith release the impounded documents, provided no proceedings are pending as of the date of the order. The Court did not delve into the merits of the original impounding action but disposed of the petition based on the changed circumstances and the parties' submissions. The specific date of impounding or the nature of the documents was not detailed.
What were the facts?
The petitioner, M/s. N. Sarda And Associates, Chartered Accountants, filed a writ petition in 2017 before the Rajasthan High Court at Jodhpur. The petition challenged the action of the respondents, various income-tax investigation authorities, in impounding the petitioner's documents. The matter came up for hearing more than six years after its filing. The petitioner's counsel stated that no proceedings are currently pending and assessments have already been completed. The respondents' counsel agreed that if no proceedings are pending, the writ petition could be disposed of.
What were the issues?
1. Whether the impounding of documents by the revenue authorities was justified, given the current status of pending proceedings. (Question of law and fact) Assessee's Contention: The petitioner argued that the writ petition was filed in 2017 due to the impounding of documents. However, as of the current hearing in 2024, no proceedings are pending, and assessments have been completed long ago. Therefore, the impounding of documents is no longer relevant or justified. Revenue's Contention: The respondents submitted that if the petitioner's statement regarding the absence of pending proceedings is correct, the writ petition may be disposed of with appropriate directions to the authorities.
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Cause title — parties, addresses and appearances
Order 16/02/2024
Heard.
This petition was filed by the petitioner in the year 2017 aggrieved of the action of the respondents in impounding various documents belonging to the petitioner.
When this matter comes up for consideration today i.e. after more than six years, learned counsel for the petitioner makes an
[2024:RJ-JD:8288-DB] (2 of 2) [CW-9806/2017] emphatic statement that as on date, no proceedings are pending and assessments have already been made long back.
Learned counsel for the respondents submits that if that be so, the writ petition may be disposed off with the direction to the authorities.
Considering the submission and placing on record the statement made by learned counsel for the petitioner, as of now, we direct the respondents to forthwith release the documents which have been impounded, if no proceedings are pending as on date.
The writ petition is accordingly allowed.
(MUNNURI LAXMAN),J (MANINDRA MOHAN SHRIVASTAVA),CJ 71-Ramesh/BhumikaP-
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