Surya Vinayak Industries And ORS v. Union Of India And ORS

$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 18.

+ W.P.(C) 4697/2012 & CM 9732/2012 SURYA VINAYAK INDUSTRIES LTD AND ORS ..... Petitioner Through: Mr Deepankar Hooda, Advocate with Mr Kunal Godhnani and Mr Varun Hooda, advocates.

versus UNION OF INDIA AND ORS ..... Respondents Through:

CORAM:

JUSTICE S. MURALIDHAR JUSTICE VIBHU BAKHRU

O R D E R

% 22.01.2016

1. Notice was issued on 6th August, 2012 limited to the question on whether once having exercised the powers under Section 153A of the Income Tax Act, 1961 ('Act') on 21st March, 2007, it was open for a second search to be carried out qua the same Assessee on 22nd March, 2011.

2. It transpires that pursuant to the aforementioned second search, assessment proceedings are in progress. In the circumstances, this Court finds no reason to keep this writ petition pending considering that limited notice in the above terms was issued more than three years ago. It will be W.P.(C) 4697/2012 Page 1 of 2

open to the Petitioner to raise the issue concerning the validity of the second search in exercise of the powers under Section 153-A of the Act in the assessment proceedings, and in any further appellate proceedings arising therefrom, in accordance with law.

3. The writ petition and the pending application are disposed of in the above terms.

S. MURALIDHAR, J VIBHU BAKHRU, J JANUARY 22, 2016 pkv W.P.(C) 4697/2012 Page 2 of 2