Anand Pershad Jaiswal v. Director Of Income Tax (Inv.)-Ii & Anr

$~9 * IN THE HIGH COURT OF DELHI AT NEW DELHI+ W.P.(C) 11788/2016 ANAND PERSHAD JAISWAL ..... Petitioner Through: Mr. Rohit Jain with Mr. Aniket D. Agrawal & Ms. Amisha Bejroi, Advocates. versus DIRECTOR OF INCOME TAX (INV.)-II & ANR. ..... Respondents Through: Mr. Asheesh Jain, Senior Standing Counsel with Mr. Tarun Kumar, ADIT(Inv.)-6(2), Income Tax Department. CORAM: JUSTICE S. MURALIDHAR JUSTICE PRATHIBA M. SINGH O R D E R 16.10.2017 % 1. Having perused the satisfaction note produced before the Court in a sealed cover, this Court is not prepared at this stage to conclude that the assumption of jurisdiction under Section 132 read with Section 153A of the Income Tax Act, 1961 in the case of the Petitioner was erroneous. However, it would be open to the petitioner to urge this plea in the assessment proceedings and it will be dealt with by the Assessing Officer, independent of the above observations. 2. The writ petition is disposed of. The interim order stands vacated. S. MURALIDHAR, J. OCTOBER 16, 2017//srb PRATHIBA M. SINGH, J.