2021 (6) TMI 229

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..... neet Wadhwa, Advs. Respondents Through: Mr. Zoheb Hossain, Sr. Standing Counsel for revenue. O R D E R [Court hearing convened via video-conferencing on account of COVID-19] CM No. 17475/2021 1. Allowed, subject to just exceptions. CM No. 17474/2021 [Application filed on behalf of the petitioners seeking compliance of the order dated 19.04.2021] 2. Mr. Kavin Gulati, learned senior counsel, .....

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..... is also Mr. Gulati's submission that, in any event, vide communication dated 09.03.2021, audited books of accounts were submitted to the concerned officer. To be noted, the search was carried out on 26.10.2020. 2.2. It is Mr. Gulati's contention that, even if, for the moment, it is assumed that the cash component concerning these 10 properties was not disclosed; that aspect would become, if at al .....

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..... d to the application). 2.4. Besides this, Mr. Gulati says that, the respondents/revenue has seized papers concerning 4 other properties, and if the value of these properties is added to the aforementioned 3 properties, which are provisionally attached, the respondents/revenue is secured to the extent of Rs. 10 crores approximately. (See Annexure E appended to the application). 2.5. Mr. Gulati fu .....

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..... lso take note of the submission made by Mr. Gulati that, the purported cash component, to which a reference is made in the order dated 01.05.2021, pertains to another assessee, i.e., Girdhari Lal Constructions Pvt. Ltd. 2.8 Mr. Zoheb Hossain, who appears for the respondents/revenue, says that via the order dated 19.04.2021, the Court directed the concerned officer to ascertain, as to whether the .....

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..... ity available to the respondents/revenue. 4. Accordingly, issue notice. Mr. Hossain accepts service on behalf of the respondents/revenue. Reply to the captioned application will be filed within the next four weeks'. Rejoinder thereto, if any, will be filed before the next date of hearing. 5. List the matter on the date already fixed, i.e., 02.08.2021.
Case laws, Decisions, Judgements, Orders .....

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