MAHMOOD AYAZ vs. THE DIRECTOR GENERAL OF INCOME TAX (INVESTIGATION)

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WP/11264/2022HC KarnatakaKAHC01025338202208 June 2022Bench: M.I.ARUN3 pages
AI SummaryDismissed

What did the High Court hold?

The respondents stated that the search and seizure was conducted legally and would be completed on the same day. Based on this submission, the court found the petition to be infructuous.

What were the facts?

The petitioner alleged wrongful restraint and coercion during a search and seizure operation at his residence under Section 132 of the Income Tax Act. He sought to have all records placed before the court.

What were the issues?

Whether the search and seizure operation was conducted legally and without coercion. The court's disposal was based on the respondents' submission that the operation would conclude promptly.

Which sections of the Income-tax Act were involved?

Section 132

AI-generated summary — verify with the full judgment below

- 1 - IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 8TH DAY OF JUNE 2022

BEFORE

THE HON’BLE MR. JUSTICE M.I.ARUN

WRIT PETITION No.11264 OF 2022 (T-IT)

BETWEEN:

MAHMOOD AYAZ S/O MAZHAR PASHA AGED ABOUT 50 YEARS R/AT APARTMENT NO 803 AND 804, 8TH FLOOR, 4TH PRESTIGE EXOTICA CUNNIGHAM ROAD CROSS CRESENT ROAD BENGALURU 560 052

... PETITIONER

(BY SRI.AJESH KUMAR S., SR. COUNSEL FOR SRI.HARISH KUMAR S., ADV.)

AND:

1 . THE DIRECTOR GENERAL OF INCOME TAX (INVESTIGATION), KARNATAKA AND GOA XHMW + RWM, CR BUILDING QUEENS ROAD, BENGALURU 560 001

2 . THE PRINCIPAL DIRECTOR OF INCOME TAX (INVESTIGATION), KARNATAKA AND GOA XHMW + RWM, CR BUILDING QUEENS ROAD, BENGALURU 560 001

3 . ADDL DIRECTOR OF INCOME TAX

(INVESTIGATION), UNIT III KARNATAKA AND GOA

- 2 - XHMW + RWM, CR BUIDLING QUEENS ROAD, BENGALURU 560 001

... RESPONDENTS (BY SRI.K. V. ARAVIND, ADV.)

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECT THE RESPONDENT AUTHORITY TO PLACE ALL RECORDS PERTAINING TO THE ON-GOING SEARCH AND SEIZURE AT THE PETITIONERS HOUSE BEFORE THIS HONBLE COURT IN A SEALED COVER.

THIS WRIT PETITION COMING ON FOR ORDERS, THIS DAY, THE COURT MADE THE FOLLOWING:

O R D E R

The case of the petitioner is that the respondent authority have entered the premises of the petitioner’s residence and they are conducting search and seizure as per Section 132 of Income Tax Act, 1961. In the process, the petitioner along with his wife and son have been wrongfully restrained and they are coercing the petitioner to make statement against his consent. Hence, the instant writ petition is filed.

2.

Learned counsel for the respondents upon instructions submits that the search and seizure is being conducted in accordance with law and there is no coercion

- 3 - or wrongful restraint upon the petitioner or his family members as alleged. He further submits that the search and seizure will be completed today.

3.

The instant writ petition is filed seeking liberty of the petitioner.

4.

It is categorically submitted by the learned counsel for the respondents that the search and seizure is being concluded by today. In the circumstances, nothing remains in the writ petition and it becomes infructuous. The writ petition is disposed of recording the statement of learned counsel for the respondents.

Sd/-

JUDGE

MH/-

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