NIVEDITA M. MAKWANA Vs. P.M. SHUKLA

JUDGEMENT

(1.) 1998, on the basis of the fact that the petitioner is a partner of the firm Vikas Shipping Corporation as the search was carried out in the premises of the firm.

(2.) It is contended that one M/s Vikas Shipping Corporation was a partnership firm engaged in the business of shipping thereof, pursuant to the report made by Addl. Director of IT, Bhavnagar, the impugned notice in exercise of power under s. 158BD of the IT Act, 1961, has been issued, which is challenged in the present petitions.

(3.) Affidavit -in -reply has been filed by the Asstt. CIT and thereafter, further affidavit has been filed. As the impugned notice Annex. A and the affidavit submitted by learned senior standing counsel Mr. Manish R. Bhatt appearing for the Revenue, is stated to be common for all the matters which is not in dispute, the same has been treated as having been filed in each matter and, therefore, no separate affidavit has been filed in the connected matters.