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2016 (2) TMI 906 - DELHI HIGH COURT

2016 (2) TMI 906 - DELHI HIGH COURT - TMI - Seeking de-sealing of business premises - Invokation of powers under Section 60(2)(f) of the Act - Outstanding tax demand - Held that:- decision to invoke the powers under Section 60(2)(f) of the Act was taken in undue haste virtually in continuation of invocation of the power under Section 59 of the Act to search the premises for information and documents. Sufficient opportunity was not afforded to the Petitioner to explain why the premises should not .....

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S.MURALIDHAR AND JUSTICE VIBHU BAKHRU For the Appellant :Mr. Rajesh Jain, Mr. Virag Tiwari and Mr.K.J. Bhat, Advocates. For the Respondent :Mr Shubhanshu Gupta for Mr. Anuj Aggarwal, Additional Standing Counsel. O R D E R CM No. 5043/2016 1. Allowed, subject to all just exceptions. 2. The application stands disposed of. W.P.(C) No. 1145/2016 & CM No. 5042/2016 (for de-sealing of premises) 3. Notice. Mr. Shubhanshu Gupta for Mr. Anuj Aggarwal, learned Additional Standing Counsel for the Respo .....

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ictional requirement for invocation of the power under Section 60(2)(f). It mandates that the Commissioner must have reasonable grounds to believe that any person or dealer is attempting to avoid or evade tax or is concealing his tax liability in any manner . This satisfaction of the Commissioner has to be based on materials that are available on record. It ought not to be mechanically exercised, using a pre-printed form, as has been done in the present case. The notice of sealing under Section .....

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