TMI Blog2019 (12) TMI 1598X X X X Extracts X X X X X X X X Extracts X X X X ..... r or direction especially in the nature of writ of Mandamus calling for the relevant records from the Respondents, and (i) declaring the reason to believe purportedly recorded by 2nd and 3rd Respondents u/s. 132(l) of the Income Tax Act, 1961 as being arbitrary, illegal, without jurisdiction, mala fide and for collateral purpose and (ii) declare the warrants of authorization dated 03rd January, 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the 4th Respondent u/s. 153A for the Assessment Years 2012-13 to 2017-18, and (vii) without prejudice to above, the assessment for the AY 2015-16 could not be subject to proceeding under section 153A of the Act, quash the notice dated 24th December, 2018 issued by the 4th Respondent u/s. 153A of the Act for the AY 2015-16 and (viii) restrain the Respondents from initiating any further action ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2(l) of the Income Tax Act, 1961 as being arbitrary, illegal, without jurisdiction, mala fide and for collateral purpose and (ii) declare the warrants of authorization dated 03rd January, 2018 and 08th January, 2018 issued by the 2nd and 3rd Respondents respectively as arbitrary, without jurisdiction and illegal, and (iii) declare the consequent searches on the Petitioners premises as arbitrary, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Act, quash the notice dated 24th December, 2018 issued by the 4th Respondent u/s. 153A of the Act for the AY 2015-16 and (viii) restrain the Respondents from initiating any further action pursuant to the said searches. IA NO. 1 of 2019 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
