DOCTORS XRAY AND PATHOLOGY INSTITUTE (P) LTD.AND OTHERS Vs. DIRECTOR OF INVESTIGATION, KANPUR AND OTHERS

JUDGEMENT

(1.) THIS writ petition has been filed inter- alia for the following reliefs:

(2.) THE brief facts as enumerated in the writ petition are as follows:

(3.) THE competent authority appears to have authorized search against the petitioners under section 132 of the Act and pursuant to such act of authorization, a search was conducted against each of the petitioners on 14-9-2002. The search was conducted at the registered office of the petitioners no.1 and 2 and also at the residential and other addresses of the other petitioners including The Doctor's X'Ray and Pathology Institute (P) limited, 37/17 Westcott Building, The Mall, Kanpur, 15/257 Civil Lines, Kanpur, 2A/239 Anand Nagar Kanpur, 4/276-R, 4/276-B Parwati Bagla Road, Kanpur. Subsequently, the Deputy Commissioner of Income Tax, Central Circle-3, Kanpur, respondent no.3 ( in short Deputy Commissioner) issued notices for block assessment to the petitioners for the block period ending 14-9-2002 under section 158BC of the Act. Hence the present writ petition.