IN THE SUPREME COURT OF INDIA

CIVIL  APPELLATE JURISDICTION

CIVIL  APPEAL  NO. 5067    OF 2009 [Arising out of SLP(C) No. 7434/2009]

  INCOME TAX OFFICER AND ORS. ... APPELLANT(S)

:VERSUS:

  U.K. MAHAPATRA & CO. AND ORS. ... RESPONDENT(S)

O R D E R

Leave granted.

Having  heard  the  learned  Additional  Solicitor  General  Mr.  Mohan  

Parasaran  and  Mr.  Pal,  learned  senior  counsel  appearing  on  behalf  of  the  

respondents,  we  are  of  the  opinion  that  keeping  in  view  the  documents  in  

question having been seized as far back as 28.1.2008, the appellants could not  

and in fact did not object to return thereof.  The learned Additional Solicitor  

General states that the seized documents have been deposited in the High Court  

which are  lying in the  custody of  Deputy  Registrar  (Judicial).   We may also  

notice that the High Court in its order directed:  

“13. For  the  reasons  stated  in  paragraphs  7  to  10,  the  survey  operation  under  Section  133A  in  the  petitioner's  premises,  impounding of books  

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of account/documents on 28.5.2008 and retention of the same till  date being made illegally without following the procedure as laid

down in Section 133A of the I.T. Act, the petitioner is entitled to  get back the impounded books of account/documents.

In C/T v. Kamal & Co. (2007) CTR (Raj) 200, it was held  that the materials collected during the course of illegal survey can  be used for making additions.  In Pooran v. Director of Inspection  (Inv),  (1974) 93 ITR 505 (SC), the Hon'ble Supreme Court held  even assuming that the search and seizure were in contravention of  the  provisions  of  Section  132  of  the  I.T.  Act,  still  the  material  seized was liable to be used subject to law before the Income Tax  authorities against the person from whose custody it was seized.  Therefore, if the opposite parties think that the books of account or  any portion thereof are or is relevant for their purpose, they are  entitled to take copy of such documents or portion of such books of  account.

14. In the above fact situation, we direct opposite party No. 2 to  return the books of  account/documents as impounded from the  premises of the petitioner in course of survey under Section 133A  by opposite party No.1 within a period of two weeks from the date  of production of a certified copy of this order before him by the  petitioner. With the above direction, the writ petition is disposed of.”   

In  view  of  the  stand  taken  before  us  by  the  parties,  we  direct  the  

aforesaid officer of the High Court to return the documents to the respondents  

herein, within two weeks from the date of receipt of a copy of this order, subject  

to the condition that the appellants herein would be entitled to take the print out  

of all the pages of the documents and the copies of the CD ROM, which may be  

certified by the said Deputy Registrar. Also  

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similar  certification  would  be  granted  by  the  said  officer  in  respect  of  the  

photocopies  of  the  blank  cheques  and  other  documents  which  have  been  

photocopied.    

The appeal is disposed of with the aforementioned directions.

.......................J (S.B. SINHA)

.......................J   (DEEPAK VERMA)    NEW DELHI, JULY 29, 2009.