TMI Blog2013 (5) TMI 129X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - Writ Petition No.292 of 2013 - - - Dated:- 13-3-2013 - D Y Chandrachud and A A Sayed, JJ. JUDGEMENT:- 1. In these proceedings under Article 226 of the Constitution of India, the Petitioner seeks the issuance of an appropriate writ challenging the seizure action and the release of two gold ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hah. A search action took place on 9 November 2012 upon the issuance of a warrant of authorization which was issued in the name of Rashesh A. Shah in respect of Locker No.410418. A prohibitory order was issued under section 132(3) of the Income Tax Act, 1961 on 9 November 2012. 4. On 16 November 2012, the Petitioner who is one of the coholders of the locker appeared before the DDIT. His statement was recorded under section 131 in which he is alleged to have stated that he was the last operator of the locker which stood in the name of Rashesh Shah. The Petitioner, however, claims that the contents of the locker were his, that he did not maintain books of account or a cash book or a register. Moreover, it was stated that the contents of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fter the search and seizure operations had been completed. 6. A summons was issued to the Petitioner on 11 December 2012 upon which the Petitioner sought an adjournment of three to four days. On 17 December 2012, the Petitioner sought release of the seized material and sought a final adjournment until 21 December 2012. On 21 December 2012, the Petitioner once again failed to remain present. On 10 January 2013 a summons was issued to the holder of the locker as well as to the Petitioner for his personal attendance. Neither the holder of the locker nor the Petitioner have availed of the opportunity that was issued to them. 7. The Revenue has stated on affidavit that the documents which have been seized during the search action on certain ..... X X X X Extracts X X X X X X X X Extracts X X X X
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