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TMI Blog2013 (7) TMI 740X X X X Extracts X X X X X X X X Extracts X X X X ..... . Mr. D. N. Ray, Adv. Mr. Lokesh Choudhary, Adv. For Mrs. Sumita Ray, Adv. Mr. Rahul Gupta, Adv. ORDER 1. Delay in filing and refiling Special Leave Petitions is condoned. 2. Leave granted. C.A.No.5888 of 2013 @ S.L.P.(C)No.8947 of 2011: 3. This appeal is directed against the judgment and order passed by the High Court of Gujarat in S.C.A. No.13787 of 2009, dated 30.03.2010, whereby and whereunder the High Court has set aside the Show Cause Notices issued by the Assessing Authority under Section 153C of the Income Tax Act, 1961 (for short 'the Act, 1961'), dated 07.10.2009. 4. Brief facts of the case are: The respondent-assessee purchased a plot of land from "Samutkarsh Co- operative Housing Society" (for short 'the Society') being ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Society as well as in the case of Sa' Infrastructure Ltd., Ahmedabad, proceedings U/s.132 were carried out by department. During the course of search, certain incriminating document pertaining to the assessee were also found......" 5. Accordingly, the Assessing Authority has issued six Show Cause Notices under Section 153C of the Act,1961 to the assessee for reassessment of income of the aforesaid six assessment years and directed him to furnish return of income in respect of the said assessment years in prescribed form within thirty days of the receipt of the said notices, dated 07.10.2009. 6. Upon receipt of the said notice, the assessee by letter dated 11.11.2009 requested the Assessing Authority to furnish him with the copies of seize ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned judgment and order. 12. We have gone through the documents on record including the satisfaction note recorded by the Assessing Authority and the Show Cause Notices. We have also perused the impugned judgment and order of the High Court. 13. In the instant case, it transpires from the record that the jurisdictional Assessing Authority, upon having a reason to believe that the documents seized indicate escapement of income, has issued Show Cause Notices under Section 153C to the assessee for reassessment of his income during the assessment years 2001-2002 to 2006-2007. Thereafter, upon request of the assessee, the Assessing Authority has furnished him with the copies of documents seized under Section 132A. The assessee being dissa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dismissed the Writ Petition filed by the assessee wherein challenge was made to the show cause notice issued by the Assessing Authority on the ground that alternative remedy was available to the assessee. This Court concurred with the findings and conclusions reached by the High Court and dismissed the said appeal with the following observations: "5. This and the other facts cannot be taken up for consideration by this Court for the first time. In our opinion, the High Court was right in coming to the conclusion that it is appropriate for the appellants to file a reply to the show-cause notice and take whatever defence is open to them." 16. In the present case, the assessee has invoked the Writ jurisdiction of the High Court at the first ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1, WITH C.A.NO.5897 OF 2013 @S.L.P.(C)NO.29039/2011 WITH C.A.NO.5898 OF 2013 @S.L.P.(C)NO.29040/2011 WITH C.A.NO.5899 OF 2013 @S.L.P.(C)NO.31248/2011 WITH C.A.NO.5900 OF 2013 @S.L.P.(C)NO.32912/2011 WITH C.A.NO.5901 OF 2013 @S.L.P.(C)NO.34009/2011 WITH C.A.NO.5902 OF 2013 @S.L.P.(C)NO.34010/2011 WITH C.A.NO.5889 OF 2013 @S.L.P.(C)NO. 113/2012 WITH C.A.NO.5890 OF 2013 @S.L.P.(C)NO. 114/2012 WITH C.A.NO.5903 OF 2013 @S.L.P.(C)NO. 8502/2012 WITH C.A.NO.5891 OF 2013 @S.L.P.(C)NO.12900/2012 WITH C.A.NO.5892 OF 2013 @S.L.P.(C)NO.19991/2012 WITH C.A.NO.5893 OF 2013 @S.L.P.(C)NO.21295/2012 WITH C.A.NO.5894 OF 2013 @S.L.P.(C)NO.21340/2012 AND WITH C.A.NO. 5895 OF 2013 @S.L.P.(C)NO.24322/2012: 19. These appeals arise from the judgment and orders pas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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