TMI Blog2002 (10) TMI 16X X X X Extracts X X X X X X X X Extracts X X X X ..... ving search at the residence, where the petitioners reside, does not appear to be legal and proper - In the circumstances, we consider the said satisfaction to have been arrived at in a mechanical manner and without any application of mind. We, therefore, quash and set aside the authorisation - - - - - Dated:- 17-10-2002 - Judge(s) : A. R. DAVE., D. A. MEHTA. JUDGMENT The judgment of the court was delivered by A.R. DAVE J.-Looking to the fact that both the petitioners are partners in J.P. Finance, and as the facts of both the petitions are similar, at the request of the learned advocates, both the petitions are heard together. Looking to the facts of the case, rule is issued in both the petitions. Shri M.R. Bhatt, learned senior ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d a sum of Rs. 4,50,000 was found at the time of the search. Shri Pravinbhai Kakkad was asked as to what he was doing, and in pursuance of the said question he had submitted that formerly he was associated with the Asopalav group, but before 5-6 years he had disassociated himself from the Asopalav group and thereafter he had started doing sharafi business in partnership in the name of J.P. Finance and the sum of Rs. 4,50,000 found at his residence belonged to his firm. He had submitted that the petitioners in these two petitions were partners of J.P. Finance. Upon getting the above-referred information, the respondent authorities had decided to have search at the residence of the present petitioners, who are partners of J.P. Finance. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s appeared and has tried to justify the authorisation issued by the Additional Director of Income-tax (Investigation) in favour of respondent No. 2 for the purpose of having search at the residence of the petitioners. It has been submitted by him that the petitioners are associated with J.P. Finance, which is having business dealings with the Asopalav group of business units. It has been submitted by him that the search had been conducted at the business premises and residential premises of all partners connected with the Asopalav group and when, in the course of the search at the residence of Shri Pravinbhai Kakkad, it was found that he was having cash of Rs. 4,50,000 which, according to him, belonged to J.P. Finance, it was thought proper ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tice under section 142(1) or search under section 133A of the Act would not serve any purpose and therefore he directed issuance of the authorisation in favour of respondent No. 2 on the basis of the information supplied to him by respondent No. 2. Upon perusal of the note submitted to respondent No. 1 it is clear that the information which was placed before respondent No. 1 to the effect that Shri Jigneshbhai Kakkad was one of the partners of J.P. Finance and was residing at 3, Vraj Vihar Flats, Beh. Navrangpura Post office, Ahmedabad. It has been also recorded that J.P. Finance had also been covered by an order under section 133A so as to have survey at the premises of J.P. Finance. It was further recorded that some other incriminating do ..... X X X X Extracts X X X X X X X X Extracts X X X X
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