M.D. OVERSEAS LTD. Vs. DIRECTOR GENERAL OF INCOME TAX (INVESTIGATION) AND ORS.
LAWS(ALL)-2013-7-287
HIGH COURT OF ALLAHABAD
Decided on July 31,2013

M.D. Overseas Ltd. Appellant
VERSUS
Director General Of Income Tax (Investigation) And Ors. Respondents

JUDGEMENT

- (1.) Heard Sri Ashish Bansal, learned counsel in support of the present review application dt. 13th of April, 2011 and Shri Bharat Ji Agrawal, learned senior counsel for the Department along with Shri Ashok Kumar for the respondents. By means of the present application, the applicant/petitioner has sought the following four reliefs: (i) to hold that the writ petitions as aforesaid are open for decision on all the issues raised therein except the right of the petitioners to look into the records related to authorisation of search; (ii) to direct for listing of the writ petitions at an early date as is convenient to the Hon'ble Court; (iii) in the meantime to grant stay from further proceedings that have been initiated by the respondents in the wake of search and seizure action that had commenced on 15th Sept., 2009; and (iv) to grant such other relief as is found admissible under law and equity.
(2.) We may notice the background facts in brief.
(3.) The present writ petition has been filed challenging a search conducted by the IT Department on 15th/16th Sept., 2009. After the exchange of affidavits, the matter as to whether the petitioners are entitled to have the copy of satisfaction note for conducting the search came up for' hearing before the Court. This point was argued by the learned counsel for the petitioner before the Bench consisting of Hon'ble Mr. Justice Yatindra Singh and one of us {Prakash Krishna, J.).;


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