TMI Blog2012 (12) TMI 786X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 132, to issue notice to the person searched requiring him to furnish the returns of income for the six assessment years immediately preceding the assessment year relevant to the previous year in which the search was conducted. There is an Explanation to the section which provides that all other provisions of the Income Tax Act shall apply to the assessment made under this section, which means that the provisions of section 142, 143, etc. are applicable and these provisions ensure that reasonable opportunity is afforded to the petitioner to put forth his case. Therefore, unable to accept the contention of the petitioner that he would be put to harassment because of the notices issued under section 153A. The section is couched in mandato ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... O. S. Bajpai, Sr. Adv. with Mr. Shashwat Bajpai and Ms. Manasvni Bajpai, Advocates. Respondent : Ms. Suruchi Aggarwal, Sr. Standing Counsel. R. V. EASWAR, J: (OPEN COURT) This writ petition has been filed seeking quashing of the search and seizure operation proceedings taken under section 132 of the Income Tax Act, 1961 ( Act‟, for short) and for further direction that no consequential action be taken against the petitioner as a result of search, including action pursuant to the notice dated 02.11.2012 issued under section 153A of the Act. 2. The brief facts resulting in the filing of the present petition are that the petitioner is an individual who files his returns of income in the status of a non-resident. He is sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r has been called at 12 noon. Mr. Bajpai, ld. senior advocate submits that he has obtained instruction and the writ petition may be treated as disposed of, with right to the petitioner to revive the petition in case notice under section 153A of the Income Tax Act, 1961 is issued. We accept the statement made by Mr. Bajpai. The writ petition will be treated as disposed of with right to the petitioner to revive the present petition in case notice under 153A of the Income Tax Act, 1961 is issued. We clarify that we have not expressed any opinion, which will prejudicially affect the interest of any of the parties, in case the writ petition is revived. SANJIV KHANNA, J. R.V. EASWAR, J. 4. It is pursuant to aforesaid order that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve that the petitioner has earned income which was not disclosed to the income tax authorities. The record of the department was returned to the learned senior standing counsel in the Court. 7. Section 153A of the Act was introduced by the Finance Act, 2003 w. e. f. 01.06.2003 and it provides for assessment in the case of search or requisition. It is mandatory for the assessing officer, whenever there is a search under section 132, to issue notice to the person searched requiring him to furnish the returns of income for the six assessment years immediately preceding the assessment year relevant to the previous year in which the search was conducted. Once the returns are filed, the assessing officer shall assess or reassess the total incom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icipate in them; in case he has evidence or material to show that he has not earned any income which is not disclosed to the income tax authorities or to rebut the material gathered during the search, it is perfectly open to him to do so. In fact, it is his right which is well protected by various provisions of the Income Tax Act. Appeal remedies are also available against the assessment framed. The apprehension of the petitioner is unfounded. This court is also of the opinion that frequent recourse to remedies under Article 226, similar to this one, are more often than not, speculative, and intended to delay and stall adjudication proceedings, which would have to take place. The scope of interference in these proceedings is limited to seei ..... X X X X Extracts X X X X X X X X Extracts X X X X
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