ADVANTAGE STRATEGIC CONSULTING PVT LTD Vs. UNION OF INDIA; JOINT DIRECTOR OF INCOME TAX; DEPUTY DIRECTOR OF INCOME TAX

JUDGEMENT

(1.) Heard Dr.Anita Sumanth learned counsel for Mr.R.Parthiban, learned counsel appearing for the petitioner, Mr.G.Rajagopal, learned Additional Solicitor General of India appearing for Mr.T.Promod Kumar Chopda, learned Standing counsel for the respondents.

(2.) The petitioner is a private limited company, who seeks for a Writ of declaration to declare the entire survey conducted by the officers of the Income Tax Department, under Section 133A of the Income Tax Act on 01.12.2015 and 02.12.2015 in the business premises of the petitioner and the residences of the Directors of the petitioner and the consequential summons, proceedings under section 131 of the Income Tax Act culminating in the visit of the 2nd and 3rd respondents to the residences of the Directors of the petitioner on 15.06.2016 to issue summons under Section 131 of the Income Tax Act and take evidence as illegal, malafide, abuse of powers, ultra vires the Income Tax Act, and without jurisdiction.

(3.) In the affidavit filed in support of the Writ Petition more particularly in the grounds, the petitioner would contend that the object of the survey and summons proceedings is not bonafide; refusal to give copies of the sworn statements made by the Directors and Consultant of the petitioner amounts to violation of principles of natural justice; the visit of the third and fourth respondents to the residences of the Directors of the petitioner to serve summons and take evidence under Section 131 of the Act is without authority of law; that the respondents 3 and 4 are not the Assessing Officer of the Directors and Consultant of the petitioner and that there is no assessment proceedings of the Directors and Consultant of the petitioner pending before the third and fourth respondents and issuance of repeated summons under Section 131 of the Income Tax Act on the Directors and Consultant of the petitioner as 'assessee' is without jurisdiction and hence, all the summons proceedings pertaining to the Directors and Consultant of the petitioner under Section 131 of the Income Tax Act at the instance of the respondents 3 and 4, is without jurisdiction and null and void.