UMA KANT PANDEY Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS is a petition under Art. 226 of the Constitution.

(2.) THERE was a search and seizure by the IT Department in business premises of respondent Nos.

(3.) WE accordingly allow this petition and direct the respondent No. 1, namely, the ITO, Company Circle, Kanpur to dispose of the application of the petitioner dt. 18th Jan., 1974 in accordance with law after giving the petitioner an opportunity of being heard. The petitioner is entitled to costs from the respondent No. 2.