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TMI Blog2022 (5) TMI 58X X X X Extracts X X X X X X X X Extracts X X X X ..... orders are not passed for the A.Y. 2013-14, 2014-15, 2015-16 and 2016- 17 respectively, the matter ends over here. So far as 2017-18 and 2018-19 are concerned, as the assessment orders have already been passed, we decline to go into any other issues with respect to these two notices. In view of the aforesaid, this writ application succeeds in part. The impugned notices with respect to A.Y.2013-14, 2014-15, 2015-16 and 2016-17 are hereby quashed and set aside. So far as the assessment orders which have already been passed with respect to A.Y.2017- 18 and 2018-19, it shall be open for the writ applicant to file appropriate appeal in accordance with law. - R/SPECIAL CIVIL APPLICATION NO. 7617 OF 2021 - - - Dated:- 12-4-2022 - HONOURABLE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... circumstances, referred to above, the writ applicant is here before this Court with the present writ application. 4. Mr. S.N. Soparkar, the learned senior counsel assisted by Mr.B.S. Soparkar, the learned counsel appearing for the writ applicant would submit that he has many fold contentions to raise questioning the legality and validity of the notices issued under Section 153C. He submitted that some of his submissions may be in the realm of facts and this Court may not be in a position to go into all such details at this stage. However, Mr. Soparkar is very sure of one of his submissions so far as the legality and validity of the notice issued for the A.Y.2013-14, 2014-15, 2015-16 and 2016-17 respectively are concerned. The principal s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Partnership might have come into existence for the first time in 2016, yet, all this can be looked into at the time of the assessment proceedings. Mr. Soparkar invited the attention of this Court to the relevant part of the order passed by the Assessing Officer disposing of the objections, more particularly, Para-8.1 which reads thus; 8.1 Contention of the assessee perused carefully but not found tenable in view of the following observations/facts/evidences. 8.1.1 Contention of the assessee that satisfaction has been recorded in mechanical manner and without verifying the information is not acceptable as on verification of the satisfaction note, it is clearly evident that the AO has examined the entire document seized from the bu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to above, Mr. Soparkar prays that there being merit in his principal submission, this writ application may be allowed so far as the four impugned notices for the relevant assessment years are concerned. 9. Per contra, Mr. M.R. Bhatt, the learned senior counsel appearing for the revenue has vehemently opposed this writ application. 10. Mr. Bhatt would submit that this Court, in exercise of its extraordinary jurisdiction under Article 226 of the Constitution may not interfere at the stage of Section 153C. He would submit that let the inquiry be concluded and the assessment orders be framed. 11. Having heard the learned counsel appearing for the parties and having gone through the materials on record, we are of the view that we nee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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