1997 (10) TMI 61

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..... f the Income-tax Act. In this petition, he has prayed for a declaration that searches of the business premises of the petitioner and the residential premises of their partners conducted by the second respondent on September 25, 1997, are illegal and void in law. Sri S. P. Bhat, learned counsel appearing for the petitioner, strenuously submitted that the provisions of sections 62 to 68, Finance A .....

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..... the search of the premises of any person/assessee should not be made. According to him, if the power to search the premises of a person is given to the authorities, it will result in discrimination as the authorities can pick any person/assessee for search and deprive such person/assessee of the benefit of the scheme. I am unable to accept the submissions of learned counsel appearing for the pet .....

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..... , to take advantage of the scheme and get certain reliefs. If the scheme imposes certain conditions to avail of the benefit of the scheme, such of those persons/assessees, who intended to take advantage of the scheme, must comply with the conditions or terms of the scheme. Therefore, merely because the scheme provides that the benefit of the scheme is not available to such of the persons, whose p .....

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..... of section 132 of the Act. Under these circumstances, it is not permissible for the court to take the view that in view of the provisions contained in the scheme, the power conferred on the officer of the Department under section 132 of the Act, is impliedly suspended till the scheme comes to an end. The contention urged by Sri Bhat can also be considered from another angle. If the contention adv .....

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..... e Act. Therefore, I am unable to accept the submission of Sri Bhat. I am also unable to accede to the submission of Sri Bhat that the power to search the premises also results in discrimination and violation of the right guaranteed to the petitioner under article 14 of the Constitution. The introduction of the scheme will not make any difference in so far as the power conferred on the authorities .....

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