M.N.BHANDARI,J. - (1.) By this writ petition, a direction is sought for quashing of the search proceedings under Section 132 of the Income Tax Act, 1961 (for short "the Act of 1961"), Panchnama dated 30th June, 2016 and consequential proceedings.
(2.) Learned counsel submits that Income Declaration Scheme, 2016 (for short "the Scheme of 2016") was launched by the respondents which was between 1st June, 2016 till 30th September, 2016. The assessee was given option to make disclosure during the intervening period and avail the benefit. The petitioner made disclosure but his case has not been considered under the Scheme of 2016, rather, his application was dismissed by the Principal Commissioner of Income Tax, Kota.
(3.) The petitioner maintained a writ petition and is pending. During pendency of the writ petition, respondents are now proceeding in pursuance of search and even notice under Section 153A of the Act of 1961 has also been given.;