ASHISH JAYANTILAL SANGHAVI Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs:

(2.) The facts giving rise to this writ application may be summarized as under:

(3.) The writ applicant is engaged in the business of diamonds. The business is being carried out in the name of a proprietary concern namely "M/s. Vir Impex". It is the case of the writ applicant that he sold polished diamonds valued at Rs.92,09,550.00 to one company by name "Akash Diamonds Pvt. Ltd." vide the invoice No.112/19/20 dated 2 nd July 2019.