SEJAL JEWELLARY Vs. UNION OF INDIA

JUDGEMENT

(1.) These petitions under Article 226 of the Constitution of India raise common issues of law and fact, hence they are being disposed of by this common judgment.

(2.) The question which falls for consideration is whether in the facts and circumstances of the case, respondent no. 3 was correct in law in issuing a notice to the petitioner under Sec. 148 of the Income-tax Act, 1961 (for short "I.T. Act") on the basis of a search action under Sec. 132 of the I.T. Act, which is relevant to the entire group of these petitioners. The assessment years in question in all these cases are A.Y. 2012-13.

(3.) The learned counsel for the parties have argued Writ Petition No. 3057 of 2019 (Sejal Jewellery and Anr. vs. Union of India and Ors.) as the lead petition, hence we refer to the facts of this case.