Pankaj Kumar Singh v. Director General of Investigation, Patna/Director of Investigation, Patna/CIT, Patna/U.S. Agrawal, DIT Unit-II, Patna/ADIT I, Jamshedpur/DCIT, Central Circle-2, Patna
[Citation -2020-LL-0831-110]

Citation 2020-LL-0831-110
Appellant Name Pankaj Kumar Singh
Respondent Name Director General of Investigation, Patna/Director of Investigation, Patna/CIT, Patna/U.S. Agrawal, DIT Unit-II, Patna/ADIT I, Jamshedpur/DCIT, Central Circle-2, Patna
Court HIGH COURT OF PATNA
Relevant Act Income-tax
Date of Order 31/08/2020
Judgment View Judgment
Keyword Tags warrant of authorization • search conducted
Bot Summary: 27.10.08 including search date 7.11.08/8.11.08 as well as all proceeding initiated under Income Tax Act pursuant to said search and further to declare search conducted by respondents in the residential as well as business premises of the petitioner on 7.11.2008 dt. 8.11.08 illegal, unauthorized and ultra-virus as being contrary to the provision made under Section 132(1) of Income Tax Act and Rule 112 of the Income Tax Rules as stated in Ann-1. To direct the respondents to return all document, which were seized on the strength of aforesaid, warrant of authorization and further to restrain the Income Tax Authority from using document/information gather on the basis of such search in the proceeding u/s 153 A of the Act. To quash the notice under Section 153 A of the Act and also to direct the respondents to release all bank accounts attached under Section 132(3) of the Act. To issue any other writ/writs/ order / orders, direction/ directions as deem fit and proper in the fact and in the circumstances of the case. Learned counsel for the petitioner prays to withdraw this writ application. Accordingly, this writ application is dismissed as withdrawn.


IN HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.8858 of 2010 1. PANKAJ KUMAR SINGH S/O Sri Bijay Kumar R/O- 5D/17, North S.K. Puri, P.O.- Patliputra, P.S.- S.K. Puri, Patna-13 Petitioner/s Versus 1. DIRECTOR GENERAL OF INVESTIGATION Revenue Building, Birchand Patel Path, Patna 2. Director Of Investigation, Revenue Building Birchand Patel Path, Patna 3. Commissioner Of Income Tax, Central Revenue Building Birchand Patel Path, Patna 4. U.S. Agrawal, Dy. Director Of Income Tax Unit-Ii, Patna 5. Assistant Director, Income Tax I Office Road, Jamshedpur 6. Dy. Commissioner Of Income Tax, Central Circle-2, Patna Respondent/s Appearance : For Petitioner/s : Mr. Krishna Mohan Mishra, Advocate For Respondent/s : Ms. Archana Sinha, Advocate CORAM: HONOURABLE CHIEF JUSTICE and HONOURABLE MR. JUSTICE S. KUMAR ORAL JUDGMENT (Per: HONOURABLE MR. JUSTICE S. KUMAR) (The proceedings of Court are being conducted through Video Conferencing and Advocates joined proceedings through Video Conferencing from their residence.) Date : 31-08-2020 Petitioner has prayed for following reliefs:- (A) This petition is directed to quash warrant of authorization dt. 27.10.08 including search date 7.11.08/8.11.08 as well as all proceeding initiated under Income Tax Act pursuant to said search and further to declare search conducted by respondents in residential as well as business premises of petitioner on 7.11.2008 dt. 8.11.08 illegal, unauthorized and ultra-virus as being contrary to provision made under Section 132(1) of Income Tax Act and Rule 112 of Income Tax Rules (hereinafter referred to as Patna High Court CWJC No.8858 of 2010 dt.31-08-2020 2/2 Act or Rules) as stated in Ann-1. (B) To direct respondents to return all document, which were seized on strength of aforesaid, warrant of authorization and further to restrain Income Tax Authority from using document/information gather on basis of such search in proceeding u/s 153 of Act. (C) To quash notice under Section 153 (Ann-2) of Act and also to direct respondents to release all bank accounts attached under Section 132(3) of Act. (D) To issue any other writ/writs/ order / orders, direction/ directions as deem fit and proper in fact and in circumstances of case. Learned counsel for petitioner prays to withdraw this writ application. Accordingly, this writ application is dismissed as withdrawn. (Sanjay Karol, CJ) ( S. Kumar, J) Sanjay/- AFR/NAFR NAFR CAV DATE NA Uploading Date 12.09.2020 Transmission Date NA Pankaj Kumar Singh v. Director General of Investigation, Patna/Director of Investigation, Patna/CIT, Patna/U.S. Agrawal, DIT Unit-II, Patna/ADIT I, Jamshedpur/DCIT, Central Circle-2, Patna
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