2014 (11) TMI 590

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..... Kapoor with Mr Vikas Jain For the Respondents : Mr Rohit Madan with Mr P. Roy Chaudhuri and Mr Akash Vajpai JUDGMENT Badar Durrez Ahmed, J (Oral) 1. These writ petitions arise out of common sequence of events and are, therefore, being disposed of together, the main writ petition being WP(C) 7642/2014 (Om Prakash Dhingra v. CIT and Others). In that petition, there is a prayer for quashing the .....

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..... ginal Form No. 45, which is the warrant of authorization under Section 132 of the said Act. The said warrant has been issued in the name of "Shri Om Prakash" and the address given is - "J-6/15, DLF City-II, Gurgaon. Mr Madan has also handed over a letter dated 10.11.2014 which has been issued to him by the Assistant Commissioner of Income Tax, Central Circle, Noida in connection with WP(C) 7639/20 .....

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..... counsel for the petitioners stated that the searches that were conducted at the above mentioned locations were on the basis of a mistaken identity. The petitioners contend that Mr Om Prakash Dhingra is not the person in respect of whom the Income Tax Department intended to conduct the search. This is so because Mr Om Prakash Dhingra is neither a director in Elevate Real Estate Services Private Li .....

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..... s that Shri Om Prakash Duggal and Shri Om Prakash Dhingra are two different persons. 6. Furthermore, Mr Om Prakash Dhingra has no connection with Elevate Real Estate Services Private Limited and consequently with the Premia Group. As such, the search that was conducted in the premises of Mr Om Prakash Dhingra as also in the office premises of Om Fincap Private Limited and the locker belonging to .....

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..... ut, insofar as Mr Om Prakash Dhingra and the other petitioners are concerned, the search operations are held as non est and all subsequent events pursuant thereto are also declared as non est. The order passed under Section 127 of the Income Tax Act on 18.09.2013 is also set aside. 8. The writ petitions are allowed as above. There shall be no order as to costs.
Case laws, Decisions, Judgement .....

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