Income Tax search validated by Gujarat High Court, department criticized

The Gujarat High Court said the I-T department should say sorry to a female associate of the attorney for the step taken by the department “contrary to the basic human approach.”

The Gujarat High Court has upheld the validity of search and seizures conducted by the Income Tax (I-T) department at a lawyer’s residence and office last year, dismissing a petition filed by advocate Maulik Sheth challenging the manner of the search.

Validating Search Operations

A division bench of the Gujarat High Court, comprising Justices Bhargav Karia and Niral Mehta, ruled on Tuesday that the initiation of search proceedings by the I-T department did not warrant interference by the court. 

The bench found no grounds to challenge the raid initiated under IT Act section 132, citing material seized from the lawyer’s premises presented by the department in a sealed cover.

Expectation of Apology

Despite upholding the validity of the search, the court expressed its disappointment with the I-T department’s conduct during the operation. 

The bench emphasized the need for a basic human approach and urged the department to issue an apology to a woman associate of the petitioner-lawyer for the action taken, which it deemed contrary to human decency.

Misconduct Deplored

The court deprecated the “glaring misconduct” observed during the search operation, particularly concerning the treatment of the lawyer’s colleague, advocate Hima Patel. 

It criticized the actions of I-T inspector Amit Kumar, who served summons to Patel at her residence accompanied by armed policemen. The court condemned the coercion and handling of Patel and her family members, including the impounding of their mobile phones.

Conclusion: Calls for Accountability

While validating the search operations, the Gujarat High Court’s verdict underscores the importance of accountability and adherence to basic human rights principles in such proceedings. The expectation of an apology reflects the court’s stance on ensuring fairness and dignity in the execution of legal actions.