2017 (7) TMI 211

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..... ing Officer. We are informed that the Assessing Officer has held that the amount in question does not belong to the petitioner but to the father/brother. We are also informed that such assessment orders are challenged by the respective assessees before the Commissioner and such appeals are pending. In view of such developments, it is not possible in the present petition to give any findings of .....

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..... manent resident of Dubai. During the search operations in the premises of brother and father of the petitioner in Mumbai on 20.3.2012, certain Fixed Deposit receipts in the Indian banks in the name of the petitioner and his other family members were seized. The bank account in question was also frozen. According to the petitioner, he is not liable to pay any tax in India. The FDs were taken out by .....

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..... 4. It is not necessary to go into the details of the materials relied upon by the department or those relied upon by the petitioner in support of rival stands. This is so because by now the assessment proceedings in the hands of father and brother both have been carried out by the Assessing Officer. Assessment orders in case of the petitioner, father and brother have all been passed by the Assess .....

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