9911796707
TMI Blog2012 (12) TMI 786X X X X Extracts X X X X X X X X Extracts X X X X ..... nt to the notice dated 02.11.2012 issued under section 153A of the Act. 2. The brief facts resulting in the filing of the present petition are that the petitioner is an individual who files his returns of income in the status of a non-resident. He is said to be a qualified engineer employed in U.S.A., having left India in the year 1991. He owned house bearing No.F-58, First Floor, Green Park Main, New Delhi-110016. There was a search of the house on 05.03.2012 in the presence of the petitioner‟s step mother Smt. Swarnlata. A panchnama was drawn up inventorizing the materials seized during the search and the same is marked as Annexure P-2 to the writ petition. Pursuant to the search and as required by section 153A of the Act, the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rify that we have not expressed any opinion, which will prejudicially affect the interest of any of the parties, in case the writ petition is revived." SANJIV KHANNA, J. R.V. EASWAR, J." 4. It is pursuant to aforesaid order that the petitioner has filed the present writ petition since notices under section 153A have been issued in the meantime. 5. The contention put forward on behalf of the petitioner is that no material which would implicate him, in the earning of any undisclosed income was unearthed during the search and, therefore, there was no basis to issue the notice under section 153A. It is further pointed out that the petitioner has always been away from India and, therefore, could not have earned any undisclosed income ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of income for the six assessment years immediately preceding the assessment year relevant to the previous year in which the search was conducted. Once the returns are filed, the assessing officer shall assess or reassess the total income in respect of the each assessment year falling within the six assessment years. There is an Explanation to the section which provides that all other provisions of the Income Tax Act shall apply to the assessment made under this section, which means that the provisions of section 142, 143, etc. are applicable and these provisions ensure that reasonable opportunity is afforded to the petitioner to put forth his case. We are, therefore, unable to accept the contention of the petitioner that he would be put to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es under Article 226, similar to this one, are more often than not, speculative, and intended to delay and stall adjudication proceedings, which would have to take place. The scope of interference in these proceedings is limited to seeing whether there was a satisfaction recorded by the concerned officials. That part had been achieved by the previous writ proceedings; the only liberty reserved was to seek remedies in case the petitioner was issued notice under Section 153A. In the present case however the entire gamut of issues relating to the recording of satisfaction, and facts pertaining thereto were canvassed, to suggest that the notice was issued mindlessly. While the Court is conscious of a certain degree of hardship which would occur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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