{"id":32897,"date":"2011-02-07T00:00:00","date_gmt":"2011-02-06T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/rajesh-vs-assistant-on-7-february-2011"},"modified":"2016-05-22T01:27:43","modified_gmt":"2016-05-21T19:57:43","slug":"rajesh-vs-assistant-on-7-february-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/rajesh-vs-assistant-on-7-february-2011","title":{"rendered":"Rajesh vs Assistant on 7 February, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Rajesh vs Assistant on 7 February, 2011<\/div>\n<div class=\"doc_author\">Author: Harsha Devani,&amp;Nbsp;Honourable H.B.Antani,&amp;Nbsp;<\/div>\n<pre>   Gujarat High Court Case Information System \n\n  \n  \n    \n\n \n \n    \t      \n         \n\t    \n\t\t   Print\n\t\t\t\t          \n\n  \n\n\n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t\n\n\n \n\n\n\t \n\nSCA\/15981\/2010\t 2\/ 2\tORDER \n \n \n\n\t\n\n \n\nIN\nTHE HIGH COURT OF GUJARAT AT AHMEDABAD\n \n\n \n\n\n \n\nSPECIAL\nCIVIL APPLICATION No. 15981 of 2010\n \n\n \n \n=========================================\n\n\n \n\nRAJESH\nSUNDERDAS VASWANI - Petitioner(s)\n \n\nVersus\n \n\nASSISTANT\nCOMMISSIONER OF INCOME TAX - Respondent(s)\n \n\n=========================================\n \nAppearance : \nMR\nJP SHAH with MR MANISH J SHAH for\nPetitioner(s) : 1,                                                   \n                            MR KETAN H SHAH for Petitioner(s) :\n1, \nNOTICE SERVED BY DS for Respondent(s) : 1, \nMR MR BHATT, SR.\nADVOCATE with MRS MAUNA M BHATT for Respondent(s) :\n1, \n=========================================\n \n\t  \n\t \n\t  \n\t\t \n\t\t\t \n\nCORAM\n\t\t\t: \n\t\t\t\n\t\t\n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMS. JUSTICE HARSHA DEVANI\n\t\t\n\t\n\t \n\t\t \n\t\t \n\t\t\t \n\n                              and\n\t\t\n\t\n\t \n\t\t \n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMR. JUSTICE H.B.ANTANI\n\t\t\n\t\n\n \n\n \n \n\n\n \n\nDate\n: 07\/02\/2011 \n\n \n\n \nORAL\nORDER<\/pre>\n<p>                                                 (Per<br \/>\n: HONOURABLE MS. JUSTICE HARSHA DEVANI)<\/p>\n<p>1.\t\tLearned<br \/>\nadvocate for the respondent is permitted to place on record the<br \/>\ndocuments as mentioned in the affidavit-in-reply.\n<\/p>\n<p>2.\t\tHeard<br \/>\nMr.J.P. Shah, learned advocate for the petitioner and Mr. M.R. Bhatt,<br \/>\nlearned senior advocate appearing on behalf of the respondent.\n<\/p>\n<p>3.\t\tHaving<br \/>\nregard to the submissions advanced by the learned advocates for the<br \/>\nparties, rule returnable on 28th March, 2011.  Mrs. M.M.<br \/>\nBhatt, learned senior standing counsel waives service of rule on<br \/>\nbehalf of the respondent.\n<\/p>\n<p>4.\t\tAt<br \/>\nthis stage, Mr. M.R. Bhatt, learned counsel  has requested that the<br \/>\nrespondent be permitted to proceed further with the inquiry.<br \/>\nConsidering the fact that the question as to whether the material<br \/>\nfound during the course of search, in fact, belongs to the petitioner<br \/>\nso as to vest the Assessing Officer with the power to initiate<br \/>\nproceedings under section 153C of the Act is still to be considered<br \/>\nby the Court, the said request cannot be acceded to.\n<\/p>\n<p>\t\t\t\t\t\t\t(<br \/>\nHarsha Devani, J. )<\/p>\n<p>\t\t\t\t\t\t\t(<br \/>\nH.B. Antani, J. )<\/p>\n<p>hki<\/p>\n<p>\t\t   \u00a0\u00a0\u00a0<\/p>\n<p>\t\t   Top<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gujarat High Court Rajesh vs Assistant on 7 February, 2011 Author: Harsha Devani,&amp;Nbsp;Honourable H.B.Antani,&amp;Nbsp; Gujarat High Court Case Information System Print SCA\/15981\/2010 2\/ 2 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD SPECIAL CIVIL APPLICATION No. 15981 of 2010 ========================================= RAJESH SUNDERDAS VASWANI &#8211; Petitioner(s) Versus ASSISTANT COMMISSIONER OF INCOME TAX &#8211; Respondent(s) ========================================= [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[16,8],"tags":[],"class_list":["post-32897","post","type-post","status-publish","format-standard","hentry","category-gujarat-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Rajesh vs Assistant on 7 February, 2011 - Free Judgements of Supreme Court &amp; 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