REGENT COMPUTRONICS PVT. LTD.

M.S.ASSOCIATES Appellant

V/S

UNION OF INDIA Respondents

Referred Judgements :-

GANGA PRASAD MAHESWAN VS CIT [REFERRED TO]
DR NAND LAL TAHIHAM VS CIR [REFERRED TO]
S.NARAYANAPPA AND ORS VS C I T BANGALORE [REFERRED TO]
C I T VS RAMAN AND CO [REFERRED TO]
L R GUPTA AND ORS VS UNION OF INDIA [REFERRED TO]
VINDHYA METAL CORPORATION AND ORS VS CIT [REFERRED TO]
C VENKATA REDDY VS ITO [REFERRED TO]
DECIDED ON 16 5 2001 B L WADHERAVS UNION OF INDIA [REFERRED TO]
D D I VS MAHESH KR AGARWAL [REFERRED TO]
COCA COLA EXPORT CORPORATION VS ITO [REFERRED TO]
DHIRJLAL GIRDHARIAL VS. COMMR OF INCOME TAX BOMBAY [REFERRED TO]
RAM MANOHAR LOHIA VS. STATE OF BIHAR [REFERRED TO]
INCOME TAX OFFICER SPECIAL INVESTIGATION CIRCLE B MEERUT VS. SETH BROTHERS [REFERRED TO]
STATE OF BIHAR VS. BARAKAR ENGINEERING AND FOUNDRY WORKS LTD [REFERRED TO]
POORAN MAL SHRI HANUMAN PERSHAD GANERWALA JAGAT RAM MAGO RAMJI DAS SHARMA VS. DIRECTOR OF INSPECTION INVESTIGA TION NEW DELHI:DIRECTOR OF INSPECTION NEW DELHI:SHRI R N LIMAYA:SHRI R N LIMAYA [REFERRED TO]
INDIAN AND EASTERN NEWSPAPER SOCIETY NEW DELHI VS. COMMISSIONER OF INCOME TAX NEW DELHI [REFERRED TO]
SUBODH KUMAR GUPTA VS. SHRIKANT GUPTA [REFERRED TO]
OIL AND NATURAL GAS COMMISSION VS. UTPAL KUMAR BASU [REFERRED TO]
SOUTH EAST ASIA SHIPPING COMPANY LIMITED VS. NAV BHARAT ENTERPRISES PRIVATE LIMITED [REFERRED TO]
NAVINCHANDRA N MAJITHIA VS. STATE OF MAHARASHTRA [REFERRED TO]
STATE OF MAHARASHTRA VS. STATE OF ARUNACHAL PRADESH [REFERRED TO]
KAJARIA EXPORTS LTD VS. UNION OF INDIA [REFERRED TO]
H L SIBAL VS. COMMISSIONER OF INCOME-TAX [REFERRED TO]
OM PARKASH JINDAL VS. UNION OF INDIA [REFERRED TO]
ANAND SWAROOP VS. COMMISSIONER OF INCOME-TAX [REFERRED TO]

JUDGEMENT

(1.) The above mentioned writ petitions have been filed before this Court by the writ petitioners disputing the legality and validity of the search and seizure operations carried out by the respondent authorities on different dates. The writ petitions pose common question of law on identical facts and, therefore, are being disposed of by this common judgment.

(2.) Mr. S.S. Ray, learned senior counsel appeared for the writ petitioners in W.P.(C) Nos.1552/2000, 137/2000, 6965/2000, 7008/2000, 2889/2001, 2890/2001, 8647/ 2001 and 8648/2001 along with Mr. K.N. Choudhury, learned senior counsel and assisted by Mr. S. Shyam, learned counsel. Mr. P. Upadhaya, learned counsel appeared for the petitioner in W.P.(C) No.3729/2001. The respondent authority have been represented by Shri R.P. Agarwal, learned senior counsel assisted by Mr. U. Bhuyan, learned counsel.

(3.) At the very outset, for convenience, the facts in each case and the stand of the Revenue are proposed to be reflected in brief. Facts in W.P.(C) No. 1552 of 2000 :

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M S ASSOCIATES Vs. UNION OF INDIA

Referred Judgements :-

JUDGEMENT

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