Search warrant could not be issued in respect of assessee’s locker merely because key to said locker was found during search and seizure operation conducted upon assessee’s uncle

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Search warrant could not be issued in respect of assessee’s locker merely because key to said locker was found during search and seizure operation conducted upon assessee’s uncle

 

Ameeta Mehra v. Additional Director of Income-tax (Inv)-Unit (2017) 248 Taxman 308 : 82 taxmann.com 279 (Del.)]

Short Overview of the case:

Search and seizure was conducted on premises of one SN, who was maternal uncle of assessee.

During search, keys of a locker belonging to assessee were found at SN’s premises. Warrant of search authorization in name of assessee to search said locker was issued.
On opening said locker, nothing was found. Mere fact that key to locker which assessee was operating was found during search of her uncle would not constitute information leading to reasonable belief that locker would contain jewellery or other valuable articles representing her income which she would not have disclosed in returns.
Therefore, there was no justification for issuance of search warrant under section 132 in respect of assessee’s locker.
 [In favour of assessee]
 (Related Assessment years : 2006-07 to 2011-12)

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