MADUGULA VENU Vs. DIRECTOR OF INCOME TAX

JUDGEMENT

(1.) THIS writ petition has been filed seeking quashing of the search and seizure operation proceedings taken under section 132 of the Income Tax Act, 1961 (,,Act, for short) and for further direction that no consequential action be taken against the petitioner as a result of search, including action pursuant to the notice dated 02.11.2012 issued under section 153A of the Act.

(2.) THE brief facts resulting in the filing of the present petition are that the petitioner is an individual who files his returns of income in the status of a non-resident. He is said to be a qualified engineer employed in U.S.A., having left India in the year 1991. He owned house bearing No.F-58, First Floor, Green Park Main, New Delhi-110016. There was a search of the house on 05.03.2012 in the presence of the petitioners step mother Smt. Swarnlata. A panchnama was drawn up inventorizing the materials seized during the search and the same is marked as Annexure P-2 to the writ petition. Pursuant to the search and as required by section 153A of the Act, the assessing officer issued notices for the past six assessment years calling upon the petitioner to file returns of income.

(3.) IT is pursuant to aforesaid order that the petitioner has filed the present writ petition since notices under section 153A have been issued in the meantime.