2002 (8) TMI 18 - HC - Income Tax

Search proceedings are under challenge before us in this petition filed under article 226 of the Constitution. - notice under section 158BC was issued by the Deputy Commissioner of Income-tax, Amritsar, calling upon the petitioner-assessee to file his return for the block period. - 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. In the result, the writ petition is dismissed.

Summary

The High Court of Punjab and Haryana dismissed the writ petition challenging search proceedings conducted by income-tax authorities at the petitioner's premises. The court held that the petitioner should raise their arguments before the appellate authority where an appeal was pending. The petition was filed after a delay of more than two years without a satisfactory explanation, leading to the dismissal of the writ petition.