Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2014 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (11) TMI 590 - HC - Income TaxValidity of warrant of authorization u/s 132 – Order u/s 127 – Confusion because of name of assessee - Held that:- The original Form No. 45, which is the warrant of authorization under Section 132 of the said Act has been seen - the warrant has been issued in the name of “Shri Om Prakash” and the address given is – “J-6/15, DLF City-II, Gurgaon. Mr Madan has also handed over a letter dated 10.11.2014 which has been issued to him by the Assistant Commissioner of Income Tax, Central Circle, Noida in connection with WP(C) 7639/2014 titled Om Fincap Private Limited v. CIT and Others - the search was conducted essentially in respect of the Premia Group and its group companies - The confusion has arisen because one of the directors in Elevate Real Estate Services Private Limited was also one Mr Om Prakash, whose full name was Om Prakash Duggal - Coincidently, the Mr Om Prakash Duggal was earlier also a resident of J-6/15, DLF City-II, and Gurgaon - the warrant of authorization dated 15.05.2013 did not, in fact, relate to Mr. Om Prakash Dhingra - the search operations conducted in the aforesaid locations would be without the authority of law – the warrant of authorization stands clarified that it does not relate to Mr. Om Prakash Dhingra but to Mr. Om Prakash Duggal - insofar as Mr. Om Prakash Dhingra and the other petitioners are concerned, the search operations are held as non est and all subsequent events pursuant thereto are also declared as non est - The order passed under Section 127 of the Income Tax Act on 18.09.2013 is also set aside – Decided in favour of assessee.
|