BALDEV RAJ MEHRA Vs. UNION OF INDIA

JUDGEMENT

(1.) THIS order will dispose of two Writ Petitions Nos. 14311 and 14314 of 2001 in which common questions of law and fact arise. Counsel for the parties are agreed that the order passed in C.W.P. No. 14311 of 2001 will govern the other case as well.

(2.) THE income-tax authorities conducted a search at the residential premises of the petitioner on July 22, 1999. THE search proceedings are now under challenge before us in this petition filed under Article 226 of the Constitution. It is not in dispute that notice under Section 158BC of the Income-tax Act, 1961 (for short "the Act"), was issued by the Deputy Commissioner of Income-tax, Amritsar, calling upon the petitioner-assessee to file his return for the block period. Admittedly, the return was filed and the assessing authority has made the assessment pertaining to the block period in question, as per order dated July 27, 2001. THE assessee has filed an appeal against this order. It was after the passing of this order that the present petition was filed.

(3.) IN the result, the writ petition is dismissed.