N.K. Mohnot Vs. State

N.K. Mohnot vs State

Type Court Judgment Court Chennai Decided Oct 10, 1990

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Citation: sooperkanoon.com/794044
Court: Chennai High Court
Judge: Padmini Jesudurai, J.
Decided On: Oct 10, 1990
Case Number: Criminal Miscellaneous Petition No. 5433 of 1986
Subject: Direct Taxation

Case Summary

AI-generated summary - not the official court judgment text.

Key legal issue: Direct Taxation
Acts & sections: Income Tax Act, 1961 - Sections 132

Parties & Advocates

Appellant / Petitioner

N.K. Mohnot

Advocate N. Rajavadivelu, Adv.

Respondent

State

Advocate B. Sriramulu, Adv.

Legal References

Acts: Income Tax Act, 1961 - Sections 132
Reported In: [1992]196ITR767(Mad)

Excerpt

- mrs. padmini jesudurai, j.1. this application has been filed by the accused who is said to be an income-tax practitioner for return of the documents mentioned in the petition which had been seized from his premises on a raid conducted by the respondent and the income-tax department. the learned public prosecutor for the respondent objects to the return of the documents on the ground that they are needed for investigation into certain cases in which they have not yet filed chargesheet. the learned standing counsel for the income-tax department also objects to the return of the documents on the ground that they are necessary for the assessment to detect and establish concealment of income and that those assessment proceedings are still pending. these two objections are valid. this petition is, therefore, dismissed, giving liberty to the petitioner to renew the application at a later stage, when the assessment proceedings are concluded and investigation into other cases is also over.

Full Judgment

Mrs. Padmini Jesudurai, J.

1. This application has been filed by the accused who is said to be an income-tax practitioner for return of the documents mentioned in the petition which had been seized from his premises on a raid conducted by the respondent and the Income-tax Department. The learned Public Prosecutor for the respondent objects to the return of the documents on the ground that they are needed for investigation into certain cases in which they have not yet filed chargesheet. The learned standing counsel for the Income-tax Department also objects to the return of the documents on the ground that they are necessary for the assessment to detect and establish concealment of income and that those assessment proceedings are still pending. These two objections are valid. This petition is, therefore, dismissed, giving liberty to the petitioner to renew the application at a later stage, when the assessment proceedings are concluded and investigation into other cases is also over.

Same Court & Year Chennai · 1990 Same Parties N.K. Mohnot vs State Same Subject Direct Taxation Same Judge Padmini Jesudurai, J. Acts & Sections Income Tax Act, 1961 - Sections 132

Direct Taxation