ORDER :

SONIA GOKANI, J.

1. The petitioner is before this Court under Article 226 of the Constitution of India questioning the action of the respondent authority with the following prayers:

“9…

A. YOUR LORDSHIPS may be pleased to allow the present Petition;

B. YOUR LORDSHIPS may be pleased to issue a writ of certiorari or in the nature of certiorari or any other appropriate writ, orders or directions upon the Respondent to do duly consider the objections so filed by the Petitioner and pass appropriate adjudicatory Order either in the affirmative or in negation;

C. YOUR LORDSHIPS may be pleased to issue appropriate directions upon the Respondent to abstain from passing any Assessment Order under Section 153 C of the Income Tax Act, 1961 until the objections advanced are are properly adjudicated.

D. YOUR LORDSHIPS may be pleased to order Status Quo pending the hearing and final disposal of the present petition and direct the Respondent and its subordinates not to take any coercive action or act furtherance and pursuance of the impugned notice;

E. YOUR LORDSHIPS may be pleased to direct the Respondent to allow sufficient time to approach appropriate forum, if so, in case of any adverse order in regard to the Objections raised by the Petitioner;

F. YOUR LORDSHIPS may be pleased to pass any further or other orders as the Hon’ble Court may deem proper in the interest of justice and in the circumstances of the case.”

2. In case of search and seizure under Section 132 of the Income Tax Act, 1961 (‘the Act’ hereinafter) carried out at the premises of the SSS (Satyam, Sangani, Shaligram) Group of Companies on 06.03.2018, the satisfaction note had been recorded by the Assessing Officer on 10.03.2021 which was concerning the searched person. The respondent issued the notices under Section 153 C of the Act pursuant to the search and seizure for Assessment Years 2012-2013 to 2018-2019. After the satisfaction note was recorded by the Jurisdictional Assessing Officer of the petitioner, which is the Assistant Commissioner of Income Tax, Central Circle- 2(3), Ahmedabad on 28.05.2021, the notice came to be issued on 16.06.2021 by the respondent. The petitioner categorically requested for supplying of the copy of satisfaction note of both the Assessing Officer i.e. the Assessing Officer of searched person and that of the petitioner.

3. On 21.06.2021 the petitioner furnished the copies of return of income along with other requisite documents and on 26.10.2021 the respondent issued further notices under Section 143 (2) of the Act for the Assessment Years 2015-2016 to 2018-2019.

4. The satisfaction note was provided on 27.10.2021 and the objections had been filed by the respondent against them on 06.12.2021. The notices came to be issued under Section 142(1) of the Act on 06.12.2021 and 23.12.2021.

5. This petition is preferred essentially requesting the Court to direct the respondent authority to consider the objection and disposed of the same before it proceeds further relying on the decision of Commissioner of Income Tax vs. Vijaybhai N. Chandrani, reported in (2013) 35 taxmann.com 580 (SC).

5.1 It was the case where the Assessing Officer had issued the show cause notice under Section 153 C of the Act to the Assessee for reassessment of his income on the basis of the documents seized during the search conducted in the premise of another Assessee. Upon request, the Assessee was furnished the copies of documents seized from such other Assessee.

5.2 The challenge was made by the Assessee for the notices issued under Section 153 of the Act and the High Court had held that the documents seized did not belong to the Assessee and therefore, quashed the show cause notice.

5.3 The Apex Court in a Special Leave Petition held that at the stage of issuance of notice under Section 153 C of the Act, the Assessee could have addressed his grievance and explained his stand to the Assessing Officer by filing an appropriate reply to the said notices, instead of filing the writ