SHYAMRAJ SINGH Vs. DEPUTY COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) These petitions involving similar and akin issues, have been considered together and are taken up for final disposal at this stage itself, with the consent of the learned counsel appearing for the parties.

(2.) Petitioner is challenging the validity of initiation of the proceedings under Sec. 153-C of the Income Tax Act,('Act' for the sake of brevity) 1961, as well as the assessment order dated 31/12/2010 relating to the assessment year 2008-09 passed under Sec. 143(3) read with Sec. 153-C of the Act.

(3.) It is contended that a search was carried on 16/10/2008 in the case of Sri.Desu Bheemraj, Proprietor of M/s.S.V.Logistics and others at Hospet under Sec. 132 of the Act. Immediately, thereafter a survey was conducted under Sec. 133-A on 17/10/2018 in the business premises of the petitioner, a Partnership Firm at Basaveshwara Badawane, Hospet, Bellary District in connection with the search conducted on 16/10/2008. After issuing notice under Sec. 153-C of the Act, assessment order under Sec. 143(3) read with 153-C of the Act, was passed. Being aggrieved, these writ petitions are filed.