The High Court has strongly criticized officials from the Income Tax Department for conducting raids on an advocate’s premises without a warrant. The officials seized both digital and physical files of a client and barred the advocate from court for three days.
Show cause notices have been issued to seven Income Tax officers, requiring them to explain their actions by December 18. The court has stressed the necessity of a public apology and the return of the seized documents for leniency.
Justices Bhargav Karia and Niral Mehta have raised questions about the legality of the Income Tax Department’s actions. They have sought clarification on the provisions empowering officers to confiscate documents from a professional.
The court has brought attention to the breach of privacy and the absence of prior notice to the advocate before the raid. There is expressed concern that such conduct undermines the safety of professionals in the country.
The case revolves around the search for a “sensitive” Memorandum of Understanding (MOU) related to a client’s transactions. The court has rebuked the Income Tax Department for its approach and highlighted improper conduct due to the absence of prior notice to the advocate.