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TMI Blog2015 (11) TMI 283X X X X Extracts X X X X X X X X Extracts X X X X ..... ocate with Mrs Mauna M Bhatt, Advocate ORDER PER : MS. HARSHA DEVANI 1. This petition has been filed by the petitioner seeking the following substantive reliefs: "7. The petitioner, therefore prays that this Hon'ble Court be pleased to issue a writ of mandamus or a writ in the nature of mandamus or a writ of certiorari or a writ in the nature of certiorari or any other appropriate writ, di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rchased 104.36 KG silver ornaments on 17.09.2011 from Dashrath Silver Art Pvt. Ltd. with whom the petitioner had regular business transactions. The said ornaments were purchased through bills and value added tax was duly paid according to applicable laws. On 23.09.2011, the authorized person of the petitioner was searched by Railway Police while he was carrying the purchased silver ornaments back ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Advocate, learned counsel for the petitioners invited the attention of the court to the additional affidavit dated 25th April, 2015 made on behalf of the petitioner, indicating that subsequently in relation to the assessment year in question, the assessment came to be framed by the concerned Assessing Officer at Varanasi, wherein he had taken note of the fact of seizure by the authorities at Surat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under section 132A of the Income Tax Act, 1961 in the financial year 2011- 2012. Thereafter, the assessment came to be framed by the Assessing Officer of the petitioner at Varanasi for assessment year 2012-13, whereby after taking note of such seizure made by the authorities at Surat, the return as filed by the petitioner came to be accepted without making any addition on account of such seizure. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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