COMMON ORDER

The writ petitions in W.P.Nos.9753, 9757 and 9761 of 2023 have been filed to declare that the seizure of the .txt files by the 2nd respondent from an undisclosed location is not in accordance with law and therefore is inadmissible in evidence.

2. The writ petition in W.P.No.11176 of 2023 has been filed challenging the impugned order dated 30.03.2023 and consequential demand notice dated 30.03.2023.

3. In the present case, the 2nd respondent had passed three assessment orders dated 31.12.2022, against which the writ petitions in W.P.No.9753, 9757 and 9761 of 2023 have been filed challenging the admissibility of evidence. Subsequent to the filing of the above writ petitions, the respondents had passed another assessment order dated 30.03.2023 without providing any opportunity of personal hearing to the petitioner and in violation of principles of natural justice and hence, challenging the same, the writ petition in W.P.No.11176 of 2023 has been filed by the petitioner.

4. The case of the petitioner is that the respondents-Department had conducted a sudden search under Section 132 of the Income Tax Act, 1961 (hereinafter called as “the Act”) on different dates between 01.12.2