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SCA/15981/2010 2/ 2 ORDER
IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
SPECIAL
CIVIL APPLICATION No. 15981 of 2010
=========================================
RAJESH
SUNDERDAS VASWANI - Petitioner(s)
Versus
ASSISTANT
COMMISSIONER OF INCOME TAX - Respondent(s)
=========================================
Appearance :
MR
JP SHAH with MR MANISH J SHAH for
Petitioner(s) : 1,
MR KETAN H SHAH for Petitioner(s) :
1,
NOTICE SERVED BY DS for Respondent(s) : 1,
MR MR BHATT, SR.
ADVOCATE with MRS MAUNA M BHATT for Respondent(s) :
1,
=========================================
CORAM
:
HONOURABLE
MS. JUSTICE HARSHA DEVANI
and
HONOURABLE
MR. JUSTICE H.B.ANTANI
Date
: 07/02/2011
ORAL
ORDER
(Per
: HONOURABLE MS. JUSTICE HARSHA DEVANI)
1. Learned
advocate for the respondent is permitted to place on record the
documents as mentioned in the affidavit-in-reply.
2. Heard
Mr.J.P. Shah, learned advocate for the petitioner and Mr. M.R. Bhatt,
learned senior advocate appearing on behalf of the respondent.
3. Having
regard to the submissions advanced by the learned advocates for the
parties, rule returnable on 28th March, 2011. Mrs. M.M.
Bhatt, learned senior standing counsel waives service of rule on
behalf of the respondent.
4. At
this stage, Mr. M.R. Bhatt, learned counsel has requested that the
respondent be permitted to proceed further with the inquiry.
Considering the fact that the question as to whether the material
found during the course of search, in fact, belongs to the petitioner
so as to vest the Assessing Officer with the power to initiate
proceedings under section 153C of the Act is still to be considered
by the Court, the said request cannot be acceded to.
(
Harsha Devani, J. )
(
H.B. Antani, J. )
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