9911796707
TMI Blog2024 (3) TMI 1308X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent No. 3 : Ms Amira Razaq, Standing Counsel. ORAL ORDER : (PER M.S. SONAK, J.) 1. Heard Mr Vales for the petitioner. Mr S.G. Bhobe, learned Public Prosecutor appears for respondent nos. 1 and 2 and Ms A. Razaq appears for respondent no. 3. 2. This petition was mentioned for urgent circulation yesterday, i.e. on 26.03.2024 by submitting that if no interim relief is granted, the reassessment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o in case no. Cri. Misc. Appln. No. 559/2017/D and further till such rime all the seized documents, articles, data are released to the petitioner, the respondent no. 3 be ordered to desist itself from proceeding ahead with the de-novo assessment as ordered by the ITAT vide its Order dated 30th August 2022 passed in IT (SS) A nos. 63 to 69/PAN/2018 (Assessment year 2008-09 to 2014-2015); (b) By ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sively heard Mr Vales, Mr Bhobe and Ms Razaq, we are satisfied that the very institution of this petition amounts to abuse of the judicial process. 7. The Judicial Magistrate, First Class, by her order dated had indeed directed the second respondent to release all the seized documents, data, articles, etc. subject to the following conditions: "(a) The applicant shall furnish an indemnity bond o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the indemnity bond must have been given at some time after the JMFC made her order dated 06.02.2018. Thus, it is apparent to us that the petitioner, even after securing the order dated has not pursued the matter for the last about six years with the necessary seriousness and just because the tax authorities are proceeding with the reassessment proceedings, this petition has been instituted. This ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... obtaining the documents/material/hard disks from the second respondent. The only letter produced on record is dated when, in fact, even the IT notice was issued on 25.01.2024. Thus, it is very apparent that the petitioner simply wants to stall the reassessment proceedings or the de novo proceedings at any cost. The writ Court cannot assist the petitioner in such endeavours. 12. Accordingly, we de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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