KAMLESHBHAI DHARAMSHIBHAI PATEL Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) These petitions arise out of common factual background. They are therefore, heard together and are being disposed of by this common judgment. We may notice the facts as arising in Special Civil Application No. 13643 of 2012.

(2.) The petitioner is an individual and is assessed to tax under the Income-tax Act, 1961 ["Act" for short]. The petitioner has challenged the order dated 2nd February 2012 passed by the Commissioner of Income-tax, Ahmedabad under Section 127[2] of the Act by which he clubbed and consolidated the assessment proceedings of the petitioner and other family members with ACIT, Central Circle-2(1), Ahmedabad. The petitioner has also challenged the notice dated 25th September 2012 issued under Section 153C of the Act.

(3.) The petitioner and other family members sold three parcels of land situated in the City of Ahmedabad to a Sanghvi Group operating in the name of Sanghvi Infracon Pvt. Ltd., who were engaged in the construction business. Search and seizure operations were carried out on the business premises of the said Sanghvi Infracon Pvt. Ltd. and other related persons on 9th March 2011. On the premise that certain documents belonging to the petitioner and other family members were found from the business premises of the said searched person, summons under Section 131(1A) of the Act was issued against the petitioner on 24th June 2011. A notice under Section 153C of the Act came to be issued by the Assistant Commissioner of Income Tax, Central Circle, 2(4) Ahmedabad against the petitioner and others on 25th September 2012, in which it was stated as under: