JOHN N T Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) The subject matter of this writ petition relates to search conducted under S.132 of the Income Tax Act, 1961. The search was conducted on 23rd February 1996. This writ petition has been filed praying for a direction to quash Ext. P4 notice and all proceedings to complete the petitioner's assessment for the year 1993-94 and for a direction to 2nd respondent to issue notice under S.158 BC for the block period involved in the search and seizure.

(2.) Heard learned counsel for the petitioner and also the Standing Counsel Sri N.R.K. Nair for respondents 1 and 2.

(3.) The crucial question involved in this writ petition, is whether the search and seizure conducted on 23rd February 1996 is governed by the provisions contained in Chap.14B which prescribe special procedure for assessment of search cases. S.158 BA contained in the said chapter deals with assessment of undisclosed income as a result of search. Sub-section (1) of the said section is as follows: