DR. GAUTAM SEN Vs. CHIEF COMMISSIONER OF INCOME

JUDGEMENT

(1.) This Petition under Article 226 of the Constitution of India, challenges a notice dated 16 May 2000 issued by the Assessing Officer under Section 158BC of the Income-Tax Act, 1961 ("the Act") calling upon the Petitioner to file his return of income within a period of 15 days of service of the notice. This was consequent to search and seizure proceedings under Section 132 of the Act on the Petitioner. This search operation has also been challenged by the Petitioner seeking an apology from the Respondents-Revenue.

(2.) On 10 October 2000, this Petition was admitted only with regard initiation of proceedings under Chapter XIVB of the Act i.e. issue of the impugned notice while staying it. In view of the above, the challenge to search and seizure proceedings by the Petitioner and consequent apology does not survive for examination.

(3.) The genesis of the present proceedings was the search and seizure operation on the Concept Communication Group of Companies on 6 January 1999 belonging to one Mr. Nirmal Suchanti. During the course of the search, the search party came across a bank account in M/s Samta Sahkari Bank, Santacruaz, Mumbai (Bank) in the name of Pioneer Publicity (of which one Mr. Gautam Sen is shown as Proprietor). The address shown with the bank was found to be fictitious. However a telephone diary of Mr. Nirmal Suchanti (Concept Group) had the name of the Petitioner with his telephone numbers mentioned therein along with the name of M/s Devaki Hospital in brackets.