Delhi High Court - Orders
Vikas Chowdhary vs Principal Director Of Income Tax ... on 13 August, 2020
Author: Manmohan
Bench: Manmohan, Sanjeev Narula
$~3
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P. (C) 5213/2020
VIKAS CHOWDHARY ..... Petitioner
Through: Mr.G.C.Srivastava with Mr.Suvinay
K. Dash, Advocates.
versus
PRINCIPAL DIRECTOR
OF INCOME TAX (INVESTIGATION)-1,
NEW DELHI & ORS. ...... Respondents
Through: Mr.Raghvendra Singh, Advocate.
CORAM:
HON'BLE MR. JUSTICE MANMOHAN
HON'BLE MR. JUSTICE SANJEEV NARULA
ORDER
% 13.08.2020 C.M.No.18806/2020
Exemption allowed, subject to all just exceptions. Accordingly, the application stands disposed of. W.P.(C) No.5213/2020 & C.M.No.18805/2020 The petition has been listed before this Bench by the Registry in view of the urgency expressed therein. The same has been heard by way of video conferencing.
Present writ petition has been filed challenging the warrant of authorization dated 5th February, 2019 issued under Section 132(1A) of the Income Tax Act, 1961 (hereinafter referred to as the "Act, 1961"), a copy of which has not been supplied to the petitioner, as well as warrant of authorization dated 12th February, 2019 issued by respondent no. 2 under Section 132(1) of the Act, 1961 and to declare the search conducted on the premises of the petitioner as illegal and void, without there being any authority of law for such an action and the entire exercise being without jurisdiction.
Petitioner further challenges the notice dated 20th April, 2020 issued under Section 153A/143(2) and seeks a writ of Prohibition restraining the respondent no.4 and/or its subordinates/agents from carrying out any assessments in pursuance to the said notices till the disposal of the present petition.
Petitioner also prays for a direction to the respondents to produce complete records pertaining to the present case including the Impugned Warrant of Authorization issued u/s 132(1A) of the Act,1961 along with the „satisfaction note‟ or „reason to suspect‟ thereto and Impugned Warrant of Authorisation dated 12th February, 2019 issued under Section 132(1) of the Act, 1961 along with „satisfaction note‟ or „reason to believe‟ thereto and to release the entire material and valuables seized by the respondents without the authority of law.
Issue notice.
Mr.Raghvendra Singh, Advocate accepts notice on behalf of the respondents. He prays for and is permitted to file a counter-affidavit within four weeks. Respondents are also permitted to file „reason to believe‟ as well as „reason to suspect‟ and other relevant records in a sealed cover along with their counter-affidavit. It is made clear that no further extension of time shall be granted to the respondents to file a counter-affidavit. Rejoinder- affidavit, if any, be filed before the next date of hearing.
List on 21st October, 2020.
The order be uploaded on the website forthwith. Copy of the order be also forwarded to the learned counsel through e-mail.
MANMOHAN, J SANJEEV NARULA, J AUGUST 13, 2020 KA