9911796707
TMI Blog2010 (4) TMI 639X X X X Extracts X X X X X X X X Extracts X X X X ..... lenging the notices under section 158BD of the Income-tax Act, 1961 (hereinafter referred to as "the Act"). 2. The brief facts giving rise to the present writ petitions are that a search and seizure under section 132(1) of the Act took place at the residence of one Sri Tariq Jamal, resident of 701, Gokul Apartments, Civil Lines, Kanpur on November 18, 1998, in which a diary was seized by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the basis of the material found at the time of search, a notice dated November 3, 2000 under section 158BD was issued in the name of M/s. Super House Over-seas Ltd. and notice dated June 16, 2003 was issued in the name of Sri Mukhtarul Amin. Both the notices are being challenged by the petitioners, referred to hereinabove. 3. Heard Sri Ashish Bansal, learned counsel for the petitioners an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e-tax Settlement Commission till date. 4. A supplementary affidavit dated January 27, 2010, has been filed in Writ Petition No. 767 of 2001 in this regard. On the basis of the aforesaid facts, he submitted that once the diary on the basis of which the notices under section 158BD have been issued, has been considered in the case of Empire Estate AOP by the Income-tax Settlement Commission a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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