Both Sons Of Shree Suraj Nath Choubey v. The Director Of Income Tax (Investigation), Civil Lines, Kanpur

IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.10775 of 1993 1. M/S AJANTA CONSTRUCTION COMPANY, Kankarbagh, Patna, a partnership firm, through its Partner Shree ShriRam Choubey 2. Shree Basawan Choubey, son of late Shree Manohar Choubey 3. Shree Shree Ram Choubey, son of Shree Basawan Choubey 4. Shree Manoj Kumar Choubey, son of Shree Ram Choubey 5. Shree Binod Kumar Choubey, son of Shree Ram Choubey 6. Shree Suraj Nath Choubey, son of Shree Basawan Choubey 7. Shree Hare Ram Choubey 8. Shree Markandey Choubey -both sons of Shree Suraj Nath Choubey 9. Smt. Renu Choubey, wife of Shree Manoj Kumar Choubey 10. Smt. Kalawati Devi, wife of Shree Shriram Choubey - All residents of Kankarbagh, Police Station, Kankarbagh, District Patna ….Petitioners Versus 1. THE DIRECTOR OF INCOME TAX (Investigation), Civil Lines, Kanpur 2. The Commissioner of Income Tax, Bihar, Central Revenue Buildings, Bailey Road, Patna 3. The Deputy Director of Income Tax (Investigation), Alankar Place, Boring Road, Patna 4. The Assistant Commissioner of Income Tax, Circle I(2), Patna, Central Revenue Buildings, Bailey Road, Patna …….Respondents ----------- 07- 12/8/2010 None appears on behalf of the petitioners. Heard Mr. Rishi Raj, learned counsel for the respondents. The petitioners raise a grievance with respect to the search and seizure of their premises in pursuance of warrant of authorization dated 12.8.1993, issued by the Director of Income Tax (Investigation), Kanpur, and dated 25.8.1993, issued by the Deputy Director of Income Tax (Investigation), Patna, which were allegedly not in accordance with law. It appears to mrl us that the search and seizure were substantially in accordance with law and the prescribed procedure. There was no serious violation of the prescribed procedure. 2. In that view of the matter, this writ petition is dismissed. ( S K Katriar ) ( Jayanandan Singh )