(Dr. D.Y. Chandrachud, J.)

1. In these proceedings under Article 226 of the Constitution of India, petitioner has sought to question the legality of a warrant of authorization issued by the first respondent under Section 132 of the Income Tax Act, 1961 and all proceedings consequent thereto, including the assessments for Assessment Years 2001-2002, 2002-2003, 2003-2004, 2004-2005 dated 24 November, 2008. The orders of assessment stand confirmed by the Commissioner of Income Tax (Appeals) on 30 March, 2010.

The Petitioner has filed appeals against the orders of the CIT (A) which are stated to be pending before the Income Tax Appellate Tribunal. The Petitioner and his wife formed a Deed of Partnership on 1 November 1992. The partnership firm constituted by the deed of partnership was to be known by the name and style of M/s. Sriram Warehousing Corporation. The business of the partnership consisted inter alia of providing security guards, valuation, verification, inspection of stocks, fixed assets, book debts, warehousing etc. A deed of rectification was entered into thereafter on 17 November, 1993. On 19 April 2004 a deed of dissolution was entered into by which the partners