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2026 Supreme(Raj) 516

HIGH COURT OF RAJASTHAN (JAIPUR BENCH)
SANJEEV PRAKASH SHARMA, SANGEETA SHARMA
B. & B. Mercantile Pvt. Ltd., through its Authorised representative Shri Ranjeet Kumar – Appellant
Versus
Director Of Income Tax (INV), Chandigarh – Respondent


Advocates Appeared:
For the Petitioner: Mr. Sachit Jolly, Sr. Adv. assisted by Ms. Rubal Bansal Maini and Mr. Satvik Sareen.
For the Respondents: Mr. Siddharth Bapna with Ms. Tanushka Saxena.

JUDGMENT :

SANJEEV PRAKASH SHARMA, ACJ.

1. The petitioner-company, by way of this writ petition, has prayed as under:

"(a) A Writ of Certiorari or Writ, Order or Direction in the nature of Certiorari, or any other appropriate Writ, Order or Direction under Article 226/227 of the Constitution of India, calling for records of the case, declare that warrant of authorization under section 132 of the Income tax Act, 1961 issued in the name of the Petitioner was illegal, bad in law and without jurisdiction.

(b) A writ of Certiorari or Writ, Order or Direction in the nature of Certiorari, or any other appropriate Writ, Order or Direction under Article 226/227 of the Constitution of India, calling upon Respondent No.1 to transmit and certify the records relating to warrant of authorization of search on Petitioner so that the said search warrant and proceedings initiated thereunder may be set aside and/or quashed and conscionable justice may be rendered;

(c) A Writ of Certiorari or Writ, Order or Direction in the nature of Certiorari, or any other appropriate Writ, Order or Direction under Article 226/227 of the Constitution of India, quashing the impugned order dated 17.12.2013 (Annexure 'A') p

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