Court No. - 37 Case :- WRIT TAX No. - 767 of 2001 Petitioner :- M/S Superhouse Overseas Ltd., Kanpur Nagar Respondent :- Dy. Commissioner Of Income Tax, Kanpur Petitioner Counsel :- A. Upadhyay Respondent Counsel :- S.S.C.,A.N. Mahajan,Ashok Kumar,Bharat Ji Agarwal,D. Awasthi,Govind Krishna,Prakash Krishna,S. Chopra Hon'ble Rajes Kumar,J.
Hon’ble Subhash Chandra Nigam,J.
During the course of argument, Shri S.K. Garg, learned counsel for the
petitioner states that the material on the basis of which, the notice under
Section 158BD was issued, has been considered by the Settlement
Commission in the case of Empire Estate and vide order dated 14.12.2009, the
undisclosed income arising from the diary, seized from possession of Sri
Tariq Jamal, has been subjected to assessment and therefore, the very basis
for issuing the notice under Section 158 BD does not exist.
The photostat copy of the Settlement Commission’s order dated 14.12.2009
has been produced. Shri S.K. Garg, learned counsel for the petitioner is
directed to file the said order with supplementary affidavit.
Shri Shambhu Chopra, learned standing counsel states that he may be allowed
two weeks’ time to obtain the instructions in the matter.
List the case in week commencing 1st February, 2010.
Order Date :- 12.1.2010
MK/