P.G.VISWANATHAN Vs. DIRECTOR OF INCOME TAX

JUDGEMENT

(1.) Since, the issues involved in all the writ petitions are similar in nature, they have been taken up together and a common order is being passed. It had been stated that the petitioner, in W.P. No. 20073 of 2003, namely, Dr. P.G. Viswanathan, is an assessee, as per the provisions of the Income Tax Act, 1961. The returns filed by him had been assessed by the Assistant Commissioner of Income-tax, Central Circle IV, Coimbatore. It had been further stated that the said petitioner is an E.N.T. Surgeon. He is employed as a doctor in Vikram Hospital, Coimbatore, owned by his wife, V. Muthulakshmi. His daughters, Aruna and Anjana, are also employed in the said hospital and they are also having their private practice. His son, Vikram, is the owner of Vikram Audio Centre and he is also involved in textile business. Further, the petitioner had established a charitable institution, bearing the name 'Dr. P.G. Viswanathan Charitable Trust', wherein rehabilitation and treatment for hearing impaired children are done.

(2.) It had been further stated that, on 12.9.2002, raid operations had were commenced in the case of Dr. P.G. Viswanathan, the writ petitioner in W.P. No. 20073 of 2003, and his wife, V. Muthulakshmi, the writ petitioner in W.P. No. 20074 of 2003, in their residential premises, at Door No. 20, Govind Singh Road, R.S. Puram, Coimbatore and in the premises of Vikram Hospital at No. 69, West Venkatasamy Road, R.S. Puram, Coimbatore, under Section 132 of the Income Tax Act, 1961. During the search proceedings, the respondent department had seized a number of documents. They had also found a sum of Rs. 10,82,850/-, in cash, in the premises of Dr. P.G. Viswanathan. They had seized a sum of Rs. 10,00,000/- from the said premises. On 8.11.2002, the department had found a sum of Rs. 2,20,560/- in the premises of Vikram Hospital. However, they had not seized the same. The respondent had also found 4303 grams of jewellery in the premises of Dr. P.G. Viswanathan and in the lockers maintained by his family members. The search conducted by the respondent department is arbitrary, illegal and invalid in the eye of law as none. None of the conditions specified in Section 132(1) of the Income Tax Act, 1961, had existed, for the issuance of the warrants, for taking action under Section 132 of the said Act.

(3.) The writ petition, in W.P. No. 1279 of 2005, had been filed by one K. Viswanathan @ Kumar, an employee of Vikram Hospital, situated at No. 69, West Venkatasamy Road, R.S. Puram, Coimbatore. V. Muthulakshmi, the writ petitioner, in W.P. No. 20074 of 2003, is the proprietrix of the said hospital.