ENVIAION PVT LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) HEARD.

(2.) WHILE pressing this application, the counsel for the petitioner submitted that the impugned action under Section 133A of the Income Tax Act, 1961, taken by the respondents on 23rd and 24th December, 2010, cannot be countenanced under the law and the Constitution in as much no notice under any of the provisions of the Income Tax Act, 1961, let alone under Section 148, preceded such action and, therefore, deserved to be quashed.

(3.) MR. Pradeep Agarwal, learned counsel for the petitioners submits that the respondents have impounded files, documents, books of account, papers, vouchers etc. relating to the business of the petitioners for various years including for the AY 2008-09 because of which the petitioners are facing difficulty in carrying on its day to day business. It is, therefore, directed that the petitioner may approach the concerned respondent and request for taking certified/photostat copies of those documents at his own cost and, the respondent shall consider the prayers and pass necessary orders as deemed fit.