AJAY KUMAR MITTAL, AMIT RAWAL
Assam Wood & Allied Products – Appellant
Versus
Chairman, Central Board of Direct Taxes North Block, New Delhi – Respondent
Ajay Kumar Mittal, J.
1. Through the instant petition under Articles 226/227 of the constitution of India, the petitioner prays for quashing the orders dated 4.7.2017 and 14.6.2017, Annexures P.19 and P.13 respectively, rejecting its application under Section 144A of the Act and the grievance petition. Further prayer has been made for a direction to the respondents that the diary/note book seized during survey proceedings and the statement be directed to be sent for forensic re-examination to CFSL Chandigarh and to keep in abeyance the assessment proceedings for the assessment year 2014-15 and not to conclude the matter without permission from this Court.
2. A few facts relevant for the decision of the controversy involved as narrated in the petition may be noticed. The petitioner is a partnership firm based at Jagadhri, Haryana. It is engaged in the manufacturing and sale of wooden ply. On 28/29th August 2013, a survey operation was conducted under Section 133A of the Act at the business premises of the petitioner. During the course of survey operations, statement of Shri Satish Kumar Goel, partner in the aforesaid firm, was recorded, surrendering undisclosed income of Rs.
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