9911796707
TMI Blog2023 (1) TMI 176X X X X Extracts X X X X X X X X Extracts X X X X ..... URT ] but also by the Orissa High Court in Smt. Jami Nirmala [ 2021 (8) TMI 594 - ORISSA HIGH COURT ], Rajasthan High Court Jai Steel (India), Jodhpur [ 2013 (6) TMI 161 - RAJASTHAN HIGH COURT ] and Jayaben Ratilal Sorathia [ 2013 (7) TMI 850 - GUJARAT HIGH COURT ], prima facie, the submission advanced by Mr Upadhayay, that incriminating material should relate to the AY in issue is correct. Since ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner being intercepted at the airport, on 07.02.2021, while proceeding to Pune. 1.1 Upon interception, it was found that the petitioner was carrying Rs.20,00,000/- in cash. 1.2 This resulted in a notice under Section 153A of the Income Tax Act, 1961[in short Act ] being issued to the petitioner. 2. We are informed by Mr Vipin Upadhayay, who appears on behalf of the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Jayaben Ratilal Sorathia (2013) 7 TMI 850 (Guj.) 3. In support of his submission, Mr Upadhayay, in particular, inter alia relies upon the following part of the judgment rendered in Smt. Jami Nirmala: 19. On behalf of the appellant, it has been contended that if any incriminating material is found, notwithstanding that in relation to the year under consideration, no incriminating materi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e view adopted by the Rajasthan High Court in the case of Jai Steel (India) v. Asst. CIT (supra). Besides, as rightly pointed out by the learned counsel for the respondent, the controversy involved in the Present case stands concluded by the decision of this court in the case of CIT v. Jayaben Ratilal Sorathia (2013 (7) TMI 850 Guj wherein it has been held that while it cannot be disputed th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould relate to the AY in issue is correct. Since in this case, the incriminating material relates to AY 2021-2022, prima facie, the impugned order appears to be, at least at this stage, without jurisdiction. 6. Accordingly, issue notice. 6.1 Mr Ajit Sharma accepts notice on behalf of the respondents/revenue. 7. Counter-affidavit(s) will be filed within the next two weeks. 7.1 Rejoinder ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
