SMT. VIJAY DHIR Vs. DIRECTOR OF INCOME TAX

JUDGEMENT

(1.) The Petitioners to the writ petition have prayed for issuance of a writ of certiorari quashing three notices dated December 16, 2003 (annexures 11, 12 and 13 to the writ petition) issued separately to all three of them by the Assistant Commissioner, Central Circle, Agra, under Section 158BC of the Income-tax Act, 1961, requiring them to submit returns of their total income including undisclosed income for the block period April 1, 1997 to April 24, 2003. The Petitioners have further prayed for quashing of the panchnamas (annexures 5, 6, 7, 8, 9 and 10 to the writ petition) pertaining to the search and seizure which was carried out on April 24, 2003, and to return the seized assets/goods/articles of the Petitioners.

(2.) The Petitioners have also filed an application for amendment praying for calling of the original records of authorisation of search and seizure and to quash the same as the authorisation is said to be without jurisdiction.

(3.) We have heard Sri R. R. Agrawal, learned Counsel for the Petitioner and Sri Dhananjai Awasthi, learned standing counsel for the Income-tax Department and with their consent proceed to decide the writ petition on the merits.