Punjab-Haryana High Court
Baldev Raj Mehra vs Union Of India (Uoi) And Ors. on 16 August, 2002
Equivalent citations: [2003]263ITR535(P&H)
Author: Jasbir Singh
Bench: Jasbir Singh
JUDGMENT N.K. Sodhi, J.
1. This order will dispose of two Writ Petitions Nos. 14311 and 14314 of 2001 in which common questions of law and fact arise. Counsel for the parties are agreed that the order passed in C.W.P. No. 14311 of 2001 will govern the other case as well.
2. The income-tax authorities conducted a search at the residential premises of the petitioner on July 22, 1999. The search proceedings are now under challenge before us in this petition filed under Article 226 of the Constitution. It is not in dispute that notice under Section 158BC of the Income-tax Act, 1961 (for short "the Act"), was issued by the Deputy Commissioner of Income-tax, Amritsar, calling upon the petitioner-assessee to file his return for the block period. Admittedly, the return was filed and the assessing authority has made the assessment pertaining to the block period in question, as per order dated July 27, 2001. The assessee has filed an appeal against this order. It was after the passing of this order that the present petition was filed.
3. We have heard counsel for the parties and are of the view that the petitioner should raise all the pleas, now raised before us, before the appellate authority where the appeal is pending. Moreover, the search was conducted in July, 1999, and the writ petition was filed after a delay of more than two years. No explanation much less a satisfactory has been furnished for this delay. For this reason as well, we are not inclined to interfere with the search proceedings at this stage. As already observed, the petitioner may take up all the pleas in the appeal pending before the appellate authority.
4. In the result, the writ petition is dismissed.