PAWAN AGARWAL Vs. UNION OF INDIA

JUDGEMENT

(1.) AT the outset, we may point out that Shri Bagadia learned senior counsel for the assessee and Shri R.L. Jain, learned senior counsel for Revenue were fair enough to submit that this order shall also govern the disposal of connected matters, namely, Writ Petn. Nos. 5907 of 2008; 5908 of 2008; 5909 of 2008 and 5910 of 2008 as the legal issue in all these matters is similar. In view of this, for the sake of convenience, we are deciding this bunch on basis of the facts of the present case i.e. Writ Petn. No. 5906 of 2008.

(2.) IN this second round of litigation, petitioner is assailing validity of the order dt. 19th Aug., 2008 passed by the respondent No. 3 -Asstt. CIT, Circle -I, Ujjain, the AO.

(3.) PETITIONER is proprietor of M/s Ram Bharose Trading Firm and is carrying on the grain business in Dewas. On 5th Dec, 2001, IT authorities raided his residential and commercial premises and seized accounts, documents, loose papers, dairy etc. After the search and seizure was made, a notice dt. 16th Jan., 2002 under Section 158BC was served upon petitioner to submit/ file return for assessment of income for the block period from 1995 -96 to the date of raid. In response to the notice, petitioner submitted return for the block period on 21st Feb., 2002.