9911796707
TMI Blog2014 (11) TMI 590X X X X Extracts X X X X X X X X Extracts X X X X ..... essentially in respect of the Premia Group and its group companies - The confusion has arisen because one of the directors in Elevate Real Estate Services Private Limited was also one Mr Om Prakash, whose full name was Om Prakash Duggal - Coincidently, the Mr Om Prakash Duggal was earlier also a resident of J-6/15, DLF City-II, and Gurgaon - the warrant of authorization dated 15.05.2013 did not, in fact, relate to Mr. Om Prakash Dhingra - the search operations conducted in the aforesaid locations would be without the authority of law – the warrant of authorization stands clarified that it does not relate to Mr. Om Prakash Dhingra but to Mr. Om Prakash Duggal - insofar as Mr. Om Prakash Dhingra and the other petitioners are concerned, the se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tter company is the petitioner in WP(C) 7639/2014. The relevant file was produced by Mr Madan appearing on behalf of the Income Tax Department. We have seen the original Form No. 45, which is the warrant of authorization under Section 132 of the said Act. The said warrant has been issued in the name of Shri Om Prakash and the address given is J-6/15, DLF City-II, Gurgaon. Mr Madan has also handed over a letter dated 10.11.2014 which has been issued to him by the Assistant Commissioner of Income Tax, Central Circle, Noida in connection with WP(C) 7639/2014 titled Om Fincap Private Limited v. CIT and Others. He has received similar letters in respect of the other two writ petitions also. The said letter is taken on record. 3. On going ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e is entirely different and they are holders of two different PAN numbers. Shri Om Prakash Dhingra has a PAN Card bearing No. ADIPD 5137A. The name of his father is late Sh. Bhagwan Das. Insofar as Mr Om Prakash Duggal is concerned, his PAN Number is BNMPP 5846B. His father s name is Ram Kumar. It is, therefore, obvious that Shri Om Prakash Duggal and Shri Om Prakash Dhingra are two different persons. 6. Furthermore, Mr Om Prakash Dhingra has no connection with Elevate Real Estate Services Private Limited and consequently with the Premia Group. As such, the search that was conducted in the premises of Mr Om Prakash Dhingra as also in the office premises of Om Fincap Private Limited and the locker belonging to Mr Pawan Kumar Dhingra was a ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
