- (1.) BY THE COURT : Heard on stay application.
(2.) THE stay applications in the above three writ petitions are being decided by this common order as in all of them, common question is involved. S.B. Civil Writ Petition No. 3559/2002 This writ petition has been preferred by the petitioner with a prayer that by an appropriate writ, order or direction the notice dt. 21st Aug., 2002 (Annex. 6) issued by the respondent No. 6 (The Asstt. CIT, Central Circle-II, Income-tax Department, Jodhpur) under S. 158BC of the IT Act, 1961 (hereinafter referred to as the Act of 1961) by which the petitioner was requested to prepare a true and correct return of his total income including the undisclosed income in respect of which he as individual is assessable for the block period mentioned in S. 158B(a) of the Act of 1961 and further the Respondent No. 5 [The Dy. Director (Inv.), Income-tax Rajaswa Bhawan, Statue Circle, Jaipur] and respondent No. 6 (the Asstt. CIT, Central Circle-II, Income-tax Department, Jodhpur) may be restrained from taking any proceedings under Chapter XIV-B of the Act of 1961 against the petitioner till the question as to who exercises jurisdiction over the petitioner as AO is not decided by this Court in S.B. Civil Writ Petition No. 1946/2002.
(3.) THE case of the petitioner is that in pursuance of warrants of arrest, issued on 5th April, 2002 issued by respondent No. 3 [the Director (Inv.), Income-tax Rajaswa Bhawan, Statue Circle, Jaipur], a search was carried on of the residential premises of the petitioner on 10th April, 2002, and that search was completed on 6th May, 2002, and a Panchnama (Annex. 1) was prepared.;