7 Dec 2023 11:05 AM GMT
Rapping the Income Tax Department for allegedly raiding an advocate's premises and seizing certain digital and physical files/documents (of the client) without a warrant, the Gujarat High Court today issued show cause notices to the department's erring officials directing them to come up with their explanation regarding the raid.
Calling the approach of the IT department 'unexpected', a bench of Justice Bhargav D. Karia and Justice Niral Mehta sternly asked the Counsel of the IT Department to return the documents and make a public apology only then 'will they be spared'.
The Court also wondered as to how the IT Department can take documents from a professional's possession concerning other persons in a professional capacity and as to which provision provides this power to the IT Department.
In the instant case, the document, being sought by the Department, was an MOU concerning two transactions which were held by the advocate in his professional capacity.
Furthermore, stressing that this kind of approach of the department to conduct search and raid will have a detrimental effect on the public as everyone will be 'under fear', the Court remarked that this attitude won't allow anyone in the country to perform their duty fearlessly.
The Court also the department was not allowed to conduct such searches where such documents of an advocate are seized which he has kept in a professional capacity.
Appearing for the petitioner, Senior Advocate Mukul Rohatgi claimed that the search of the advocate's office and house ended on November 3rd Morning and till November 6, the advocate was not allowed to go to the High Court and that this was not just detention but a breach of the right to privacy.
Taking into account the submissions made before the bench, the HC directed all the concerned IT Dept officials to file their replies in an individual capacity. "Let them also spend money on the lawyers. Let us see which lawyer appears for them," the Court remarked.