TMI Blog2013 (10) TMI 81X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 133A (3) (ia) for a period upto 31.12.2013 – Decided against the Assessee. - Writ Tax No. - 50 of 2013 - - - Dated:- 25-9-2013 - Hon'ble Sunil Ambwani And Hon'ble Surya Prakash Kesarwani,JJ. For the Petitioner : Tarun Agrawal, Ravi Kant For the Respondent : Csc/Income Tax, Shambhu Chopra ORDER 1. We have heard Shri Rishabh Agarwal, holding brief of Shri Tarun Agrawal for the petitioner. Shri Shambhu Chopra appears for the Income Tax department. 2. M/s R.S. Ornaments and Jewellers Pvt Limited-a Private Limited Company has filed this writ petition through its Director Shri Ankur Agrawal son of Shri Mahendra Kumar Agarwal with following prayers:- "(i) issue a suitable writ, order or direction nature commanding the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s activity is being carried out by the petitioner at the said premises. This was also reiterated in the statement of Shri Dinesh Chandra Agarwal present at the said premises. The search was conducted after an authorisation was issued in the name of Shri Mahendra Kumar Agarwal to search the premises. At the time of search on the premises namely 193/151, Meerganj, Allahabad neither Shri Mahendra Kumar Agarwal nor the other directors of the company requested the respondent no.3 to give a copy of the authorisation certificate and to issue necessary instructions for the return of the documents, laptop and CDs. The survey was carried out on the business premises of the assessee under Section 133A of the Income Tax Act, 1961 and that the documents ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... time the petitioner stated during the course of survey or even while recording statement u/s 131 of the I.T. Act, 1961 during the course of survey u/s 133A of the I.T. Act, that the laptops and CD/DVD did not belong to him." 7. It is submitted by learned counsel appearing for the petitioner, that during the survey the documents, laptop and one CD belonging to the company has been seized. Both the laptop and CD belong to Er. Suchita Agarwal. An application was made to the Joint Commissioner of Income Tax, Range-II, Aaykar Bhawan, Allahabad by the company for release of the documents, laptop and CDs. 8. In the counter affidavit the department has annexed an authorisation of the Commissioner of Income Tax, Allahabad dated 15.1.2013 to ret ..... X X X X Extracts X X X X X X X X Extracts X X X X
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