VETRIVEL MINERALS Vs. ASSISTANT COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) W.P(Md)No.11261 of 2021 is field by the petitioner challenging the common impugned order passed by the respondent for the Assessment Years 2013-2014 to 2019- 2020. W.P(MD)No.11271 to 11273 of 2021 are filed by the petitioners challenging the individual assessment orders for the Assessment Years 2017-2018 to 2019-2020.

(2.) The Assessment Orders in the above writ petitions are passed under Section 153A of the Income Tax Act pursuant to a search conducted on 25.10.2018 in VV group of companies. The facts in all the cases are almost identical and the orders came to be passed pursuant to the group search conducted by the Income Tax Department. The ground of challenge are also identical and all the writ petitions are disposed of by this common order.

(3.) The petitioners assailed the impugned orders contending that it is in violation of the principles of natural justice, arbitrary, mechanical and without any independent application of mind and also stating that the Income Tax Department has not discharged the burden of proof, proving that the income determined and sought to be taxed were not from the materials seized during the time of search. The learned counsel for the petitioners relied on the following judgments namely,