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Showing contexts for: echjay in Raj Krishan Gupta And Ors vs Principal Director Of Income Tax ( ... on 9 September, 2025Matching Fragments
35. In view of our decision that the respondent had "reasons to believe"
income chargeable to tax has escaped assessment and as such the research and seizure is lawful, the judgment of the Bombay High Court relied upon by the learned counsel for the petitioner in Echjay Industries Pvt. Ltd. Vs Director of Income Tax-II, Writ Petition No. 122/2009 would also have no applicability.