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2019 (10) TMI 929 - DELHI HIGH COURTSummons issued to the petitioner by the Assistant Director of Income Tax (Inv.)-Unit 5(2) u/s 131 - petitioner challenged the jurisdiction of the ADIT (Inv.) to issue the said summons on by claiming that the petitioner is not assessed at Delhi - petitioner has been directed to appear in response to the said summons for the purpose of recording his personal deposition and to furnish the computation of income - notice has been issued to the petitioner u/s 127 proposing to transfer the PAN of the petitioner from ITO NCW 5 (2) to DCIT/ ACIT, Central circle 18, New Delhi HELD THAT:- The exercise undertaken by the department through its investigative wing is different from the assessment process which is undertaken by a different wing of the department. So far as investigation is concerned, on a plain reading of Section 131(1) and 131(1A), it is clear to us that the Assistant Director of Income Tax, (Inv.)-Unit 5(2), New Delhi was competent to issue the summons to the petitioner in pursuance of the search undertaken at the premises of the petitioner on 07.04.2019 by the same investigating wing. There is nothing to suggest that the same investigating wing at New Delhi would undertake the assessment proceedings. In view of the aforesaid, we find no merit in this petition and is, accordingly, dismissed. Mr. Nandrajog submits that the petitioner reserves his rights to challenge the search and seizure on several other grounds, which have not been urged in this petition. We make it clear that we have not examined any other ground for challenging of the search and seizure by the investigating wing of the Income Tax Department at New Delhi.
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