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2013 Supreme(All) 2434

RAJIV SHARMA, SATISH CHANDRA
PREMIER CAR SALES – Appellant
Versus
DIRECTOR GENERAL OF INCOME TAX, INVESTIGATION (NORTH) – Respondent


Advocates:
Counsel :
Pradeep Agrawal for the Petitioner; D.D. Chopra for the Respondents.

JUDGMENT

By the Court.—By this writ petition, the petitioner has prayed for following reliefs:

(a) “issue a writ order or direction in the nature of writ of certiorari and quash the proceedings initiated under Section 153-A of the Income Tax Act against the petitioner No. 2 for the A.Y. 2006-07 to 2011-12 in view of the specific provisions contained in Rule 112 F as well as the Circular No. 10 of 2012 dated 31.12.2012 after summoning the records.

(b) Issue a writ, order or direction in the nature of writ of Mandamus directing the opposite parties to release the Cash of Rs. 7,15,000/- either to Petitioner No. 1 or to the petitioner No. 2, since the same belongs to Petitioner No. 1 and was being carried for depositing in the HDFC Bank at Varanasi was illegally seized.

(c) Issue a writ order or direction in the nature of writ of Prohibition/Mandamus prohibiting/directing the oppoiste party No. 2 from assessing the petitioner under Section153A for the A.Y.2006-07 to 2011-12 as well as for the A.Y. 2012-13 and not to impose tax and realize the same.

(d) Issue a writ order or direction in the nature of writ of Mandamus directing the Opposite Party No. 1 to release the cash with interest @






















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