9911796707
TMI Blog2012 (7) TMI 1023X X X X Extracts X X X X X X X X Extracts X X X X ..... arned senior Advocate with Shri Sumit Nema Adv., for the petitioner. Shri Sanjay Lal, learned counsel for the respondent/Income Tax Department on advance notice. JUDGEMENT Heard on the question of admission. In this writ petition the petitioner has challenged the proceedings dated 12.7.2012 to 13.7.2012 filed as Annexure P/4. The petitioner, a partnership firm, is holding and operating the mining lease for extraction of Manganese ore situated at Kali Dongri village of district Jhabua. The search and seizure were carried out in the business premises of the petitioner including the aforesaid mines on 20.6.2012 and 21.6.2012 under Section 132 of the Income Tax Act, 1961 (for short "the Act"). The notice dated 10.7.2012 was given by Dy. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted in 2008 (Supp.-II) OLR 970. Shri Sanjay Lal, learned counsel for the respondent/Income Tax Department has raised a preliminary objection that the present writ petition is premature since it has been filed against the proceedings dated 12.7.2012 and 13.7.2012. As and when any report is prepared and used against the petitioner, it would be open to the petitioner to challenge the same but at this stage the entire investigation can not be throttled. He further submitted that the survey has been conducted by the income tax authorities in accordance with Section 133A of the Act and that the volumetric measurement has been done to ascertain the stock position and to ascertain the actual income of the petitioner. he argued that the Income Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the income tax officer (Headquarters) who was authorized by the Joint Director of income tax unit-2 to conduct the surveys of the premises in question was not an income tax authority under the said explanation but that is not the present case. So far as the taking of volumetric measurement is concerned, it has been submitted by the learned counsel for the income tax department before this Court that it was done to ascertain the stock. Under section 133A of the Act the income tax authority can collect information to check or verify the stock. Thus we are of the opinion that it was open to the income tax authority to ascertain the stock position with the help of volumetric survey. So far as the issue relating to the exclusion of applicability ..... X X X X Extracts X X X X X X X X Extracts X X X X
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