VILOO PATELL Vs. INCOME TAX DEPARTMENT

JUDGEMENT

(1.) Heard learned counsel for petitioners and learned Standing Counsel for respondent - Income Tax Department.

(2.) The impugned action is assailed by the petitioners on the following grounds:-

(3.) None of the contentions urged by learned counsel for petitioners merit acceptance. Insofar as the contention based on Annexure-'B' is concerned, the said notice was not issued as a show cause notice preceding adjudication or the prosecution, rather a reading of the said notice at Annexure-'B' indicates that it was issued to Dr.Villoo Morawala Patell who was the Chairman and Managing Director of Avesthagen & Group companies. Captioned subject of the said notice was to keep the Managing Director informed and to treat him as the Principal Officer of the Company. After narrating the circumstances of notice, it is stated therein that the said notice was issued to convey the intention of the Department to treat him as the Principal Officer of the above companies. It is not a show cause notice. On the other hand, in the complaint, it is specifically stated that show cause notice was issued to accused on 14.08.2013. Petitioner has not referred to the said document. Therefore, the argument of learned counsel for petitioners based on Annexure-'B' is totally misconceived and cannot be a ground to quash the proceedings.