- (1.) Challenge in this writ petition is to the conduct of survey proceedings under section 133A of the Income Tax Act, 1961 (in short, "the Act") which according to the learned counsel for the petitioner were void ab initio. Further prayer has been made for quashing the order and notice dated 26.10.2015, Annexure P.8 and P.9 respectively.
(2.) A few facts relevant for the decision of the controversy involved as narrated in the petition may be noticed. The petitioner is a partnership firm. It is engaged in the manufacturing and sale of wooden ply and operates from Yamuna Nagar. A survey under Section 133A of the Act was conducted from 13.3.2013 to 15.3.2013 at the business premises of the petitioner. The said operation continued for three days. Statements of various persons were recorded on oath and certain documents were impounded. Order dated 14.3.2013, Annexure P.2 under Section 133A(3)(ia) of the Act was passed impounding certain books of account/documents. On the basis of the documents impounded during the survey proceedings and the statements recorded, scrutiny assessment proceedings for the assessment year 2013-14 were initiated and notice was issued to the petitioner. In reply, the petitioner filed copy of the income tax return, audit report, balance sheet and copy of Form No.26AS. The respondent issued notice under section 143(2) of the Act to the petitioner to which it replied by giving all the requisite details. The petitioner raised certain objections before the respondent with regard to the proceedings under section 133A of the Act. The respondent rejected the objections vide Annexure P.1. The impugned notice and order dated 26.10.2015, Annexures P.8 and P.9 had also been issued. Hence the instant writ petition by the petitioner.
(3.) We have heard learned counsel for the petitioner.;