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1967 Supreme(Del) 10

K.S.HEGDE, T.V.R.TATACHARI
SHIV SHANKER LAL GUPTA – Appellant
Versus
COMMISSIONER OF INCOME TAX BOMBAY – Respondent


Advocates Appeared:
A.N.KIRPAL, B.Dutt, D.K.KAPUR, G.C.Sharma, H.K.Gokhle, SHAMLA PAPPU

( 1 ) AS a preliminary objection, to the effect that this Court has no jurisdiction to entertain this petition, has been taken on behalf of the respondents and as we agree with the same, it is sufficient if we set out the facts material for the purpose of deciding that question. But before doing so, we shall quote the reliefs prayed for in this petition. They read thus: "the petitioner, therefore, most respectfully prays: That this Hon ble Court be pleased:

(A) to issue a writ of mandamus or a writ in the nature of mandamus or any other appropriate writ, direction, or order under Article 226 of the Constitution of India quashing the said search and seizure and ordering and directing the respondents to forthwith return to the petitioner the remaining files, documents and papers seized and carried away by them during the said search and seizure and the sum of Rs. 1,17,000. 00 annum from the 9th July, 1966, till pay with interest thereon at 6 per cent per ment;

(B) to issue a writ in the nature of certiorari or any other appropriate writ, order or direction under Article 226 of the Constitution of India, calling for the records of the case and the order passed by the second respondent u

















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