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2013 (5) TMI 129 - HC - Income TaxSearch & Seizure - A search action was initiated on a group of individuals/ concerns who are alleged to be involved in Hawala transactions involving an illegal transfer of cash - Assessment in accordance Section 153-A - Section 153-C - Held that:- It is evident that sufficient opportunities have been granted to the Petitioner to appear before the DDIT. The Petitioner has failed to appear in response to the summons. The proceedings in the present case were adopted against the holder of the locker and the search proceedings have been completed. An assessment would now be carried out in accordance with law by the Assessing Officer by following the provisions of Section 153A or, as the case may be, Section 153C. The Petitioner has consistently chosen to evade the process of law. During the course of assessment proceedings, the Assessing Officer would have regard to all the relevant facts and circumstances - We are not inclined to entertain the petition at this stage - The petition shall accordingly stand dismissed - There shall be no order as to costs.
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