- (1.) Leave granted. By consent of the learned counsel for the parties, it is directed that the two laptops in question be desealed and the data be examined by the Director General of the National Informatics Centre or his nominee/representative in the presence of the representatives of the Income Tax Department, the appellants and the EMAAR-MGF Group. All the data on the laptops shall be available for inspection by the Income Tax Department to verify whether the data pertains to the assessee in question.
(2.) It shall be open to the Income Tax Department to copy the data relating to such folders/files in the said two laptops relating to the following entities/clients: 1. Boulder Hills Leisure (P) Ltd. 2. Cyberabad Convention Centre (P) Ltd. 3. Emaar Hills Township (P) Ltd.
(3.) The respondents shall provide authenticated hard copies of the data pertaining to EMAAR-MGF Group to the Department. The Income Tax Department is permitted to inspect the data contained on other files/folders relating to the 46 other parties but this data shall not be copied in any form. If, according to the assessing officer, the files/folders pertaining to any of the 46 other parties are connected with the EMAAR-MGF Group and would be required by the assessing officer for making a proper assessment on the EMAAR-MGF Group, this may be pointed out in writing to the representative of S.R. Batliboi & Co. along with the material/reasons relied upon by the Income Tax Department for making its claim.;