ASHISH AGARWAL Vs. INCOME TAX DEPARTMENT, BIKANER

JUDGEMENT

(1.) Instant petition and those mentioned in the Schedule, involve identical issue of law and facts, hence all of them are being decided by this common order. The facts of S.B. Criminal Misc. Petition No. 3106/2022 (Ashosh Agarwal v. Income Tax Department) are being taken into consideration for the purpose of disposal of these cases.

(2.) The petitioner is an assessee under the Income-Tax Act, 1961 (hereinafter referred to as 'the Act of 1961') and is having Permanent Account No. AGAPA5596A.

(3.) A search and seizure was conducted at petitioner's business and residential premises on 24/2/2016, in furtherance whereof, a notice under Sec. 153-A of the Act of 1961, requiring him to file return of income-tax within 30 days came to be issued.