DAYARAM BRIJBHUKHANDAS Vs. PRINCIPAL COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) Heard learned Senior Advocate Mr. S.N. Soparkar with learned advocate Mr. B.S. Soparkar for the petitioner in Special Civil Application No.6332/2022 and Special Civil Application No.6334/2022 and Special Civil Application No.6335/2022, learned Senior Advocate Mr. Tushar Hemani with learned advocate Ms. Vaibhavi Parikh for the petitioner in Special Civil Application No.6376/2022 and Special Civil Application No.6377/2022 and learned Senior Standing Counsel Mr. Nikunt Raval for the respondent.

(2.) These petitions were heard together as common issue challenging the notice under sec. 263 of the Income Tax Act, 1961 (For short "the Act") on the issue of cash deposited in the bank accounts of the petitioners after demonetization relevant to Assessment Year 2017-2018 were raised.

(3.) For the sake of convenience Special Civil Application No. 6332/2022 is treated as the lead matter.