MAULIKKUMAR SATISHBHAI SHETH vs INCOME TAX OFFICER ASSESSMENT UNIT 4(2)(6), AHMEDABAD

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2024 Supreme(Online)(Guj) 26736

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
BHARGAV D. KARIA, NIRAL R. MEHTA, JJ
MAULIKKUMAR SATISHBHAI SHETH – Appellant
Versus
INCOME TAX OFFICER ASSESSMENT UNIT 4(2)(6), AHMEDABAD – Respondent

Advocates:
For the Appellants/Petitioners:MR SN SOPARKAR, SR. ADVOCATE, MR B S SOPARKAR
For the Respondents: MR.VARUN K.PATEL, MR N. VENKATARAMAN, ADDL. SOLICITOR GENERAL, MS MAITHILI D MEHTA, MR NACHIKET MEHTA, MS.KINJAL TRIVEDI

Table of Content
1. search actions under income tax act. (Para 2 , 3 , 4)
2. court's rationale on search authority. (Para 5 , 9)
3. arguments against search actions' legality. (Para 6 , 12 , 16)
4. interpretation of privilege in legal contexts. (Para 8 , 14)
5. final order on search proceedings. (Para 17 , 18)

ORAL JUDGMENT

(PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA)

1. Heard learned senior advocates Mr. Mukul Rohatgi and Mr. S. N. Soparkar with learned advocate Mr.B.S. Soparkar for the petitioner, learned Additional Solicitor General Mr.N. Venkataraman with learned advocate Ms.Maithili Mehta with learned advocate Mr.Nachiket Mehta and learned advocate Ms.Kinjal Trivedi for respondent Nos.5 to 11, and learned advocate Mr.Varun Patel for respondent Nos.1 to 4.

1.1 Rule, returnable forthwith. Learned advocates for the respective respondents waives service of notice of Rule.

1.2 Having regard to the controversy involved in this petition and with consent of learned advocates appearing for the respective parties, the same was taken up for hearing as learned advocates for the respective parties have concluded their submissions and pleadings as recorded in order dated 29^th January, 2024.

2. By t