SHASHANK KR.SINGH, R.S.GARG
Takshila Educational Society – Appellant
Versus
Director Of Income Tax (Investigation) – Respondent
R.S.Garg, J.
1. Pursuant to warrant of authorisation issued by the Director of Income-tax (Investigation), Patna, dated April 30, 2003, search and survey operations under sections 132(1) and 133A(1) of the Income-tax Act, 1961 (hereinafter referred to as "the Act")/ were carried out on May 8, 2003, at Patna, Delhi and Pune in the business and financial concerns of Sanjiv Kumar and others. While conducting the search and survey in the premises of the petitioner, M/s. Takshila Educational Society, B-549, New Friends Colony, New Delhi, other premises were searched and certain documents were seized, therefore, the petitioner, M/s. Takshila Educational Society, has filed this writ application under article 226 of the Constitution of India challenging the actions of the respondents in issuing warrants as bad and mala fide and seeking relief for quashing the search and seizure.
2. It is to be noted that the petitioner, M/s. Takshila Education Society, claims itself to be registered with the Registrar of Societies, New Delhi, and it was incorporated on July 9, 1997, with its registered office in New Delhi. According to them, it could obtain franchise to open schools at Patna, Bihar
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