GUNJAN GIRISHBHAI MEHTA Vs. DIRECTOR OF INVESTIGATION

JUDGEMENT

(1.) BY way of this petition under Article 226 of the Constitution of India, petitioners have prayed for an appropriate writ, direction and order to quash the warrant of authorization issued under Section 132 of the Income Tax Act, 1961 [hereinafter referred to as "Act"]; to quash the assessment order dated 11.09.2003 framed under Section 158BC of the Act and to quash the notices dated 04.11.2003 issued under Section 158BD of the Act.

(2.) FACTS leading to the present Special Civil Application in nut -shell are as under:

(3.) AJIT Jain v. Union of India : 242 ITR 302