Mr. Salil Kapoor And Mr. Vikas Jain, Advocates v. Comissioner Of Income Tax & Ors

* IN THE HIGH COURT OF DELHI AT NEW DELHI + WRIT PETITION (CIVIL) NO. 823/2013 Reserved on: 24[th] October, 2013 % Date of Decision: 20[th] December, 2013 M/s MDLR RESORTS PVT. LTD. ....Petitioner Through Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates. Versus …RESPONDENTS COMISSIONER OF INCOME TAX & ORS. Through Mr. Rajeeve Mehra, ASG with Mr. N.P. Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer. WRIT PETITION (CIVIL) No. 693/2013 M/S ALANKAR SAPHIRE DEVELOPERS PVT. LTD. … PETITIONER Through Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates. Versus …RESPONDENTS COMISSIONER OF INCOME TAX & ORS. Through Mr. Rajeeve Mehra, ASG with Mr. N.P. Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer. WRIT PETITION (CIVIL) No. 995/2013 M/S NAGESHWAR REALTORS PVT. LTD. …PETITIONERThrough Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates. Versus …RESPONDENTS COMISSIONER OF INCOME TAX & ORS. Through Mr. Rajeeve Mehra, ASG with Mr. N.P. Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer. WRIT PETITION (CIVIL) No. 1010/2013 MR. JWALA PRASAD AGGARWAL …PETITIONER Through Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates. W.P.(C) Nos.823/2013 & conn. matters Page 1 of 39 Versus …RESPONDENTS COMISSIONER OF INCOME TAX & ANR. Through Mr. Rajeeve Mehra, ASG with Mr. N.P. Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer. WRIT PETITION (CIVIL) No. 1229/2013 GOPAL KANDA & SONS HUF . …PETITIONER Through Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates. Versus …RESPONDENTS COMISSIONER OF INCOME TAX & ORS. Through Mr. Rajeeve Mehra, ASG with Mr. N.P. Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer. WRIT PETITION (CIVIL) No. 697/2013 M/S WITNESS CONSTRUCTION PVT. LTD. …PETITIONERThrough Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates. Versus …RESPONDENTS COMISSIONER OF INCOME TAX & ORS. Through Mr. Rajeeve Mehra, ASG with Mr. N.P. Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer. WRIT PETITION (CIVIL) No. 964/2013 M/S MDLR ESTATES PVT. LTD. …PETITIONERThrough Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates. Versus …RESPONDENTS COMISSIONER OF INCOME TAX & ANR Through Mr. Rajeeve Mehra, ASG with Mr. N.P. Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer. W.P.(C) Nos.823/2013 & conn. matters Page 2 of 39 WRIT PETITION (CIVIL) No. 971/2013 …PETITIONER LKG BUILDERS PVT. LTD. Through Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates. Versus …RESPONDENTS COMISSIONER OF INCOME TAX & ORS. Through Mr. Rajeeve Mehra, ASG with Mr. N.P. Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer. WRIT PETITION (CIVIL) No. 996/2013 …PETITIONER W.P.(C) Nos.823/2013 & conn. matters Page 2 of 39 WRIT PETITION (CIVIL) No. 971/2013 …PETITIONER LKG BUILDERS PVT. LTD. Through Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates. Versus …RESPONDENTS COMISSIONER OF INCOME TAX & ORS. Through Mr. Rajeeve Mehra, ASG with Mr. N.P. Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer. WRIT PETITION (CIVIL) No. 996/2013 …PETITIONER BELIEVE CONSTRUCTION PVT. LTD. …PETITIONERThrough Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates. Versus …RESPONDENTS COMISSIONER OF INCOME TAX & ANR Through Mr. Rajeeve Mehra, ASG with Mr. N.P. Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer. WRIT PETITION (CIVIL) No. 1002/2013 …PETITIONER M/S PEGASUS SOFTECH PVT. LTD. …PETITIONERThrough Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates. Versus …RESPONDENTS COMISSIONER OF INCOME TAX & ANR Through Mr. Rajeeve Mehra, ASG with Mr. N.P. Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer. WRIT PETITION (CIVIL) No. 1195/2013 …PETITIONERThrough Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates. Versus BHUDEVA COMMODITIES LTD. COMISSIONER OF INCOME TAX & ANR. …RESPONDENTS W.P.(C) Nos.823/2013 & conn. matters Page 3 of 39 Through Mr. Rajeeve Mehra, ASG with Mr. N.P. Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer. WRIT PETITION (CIVIL) No. 1205/2013 NAGESHWAR BUILDER PVT. LTD. …PETITIONERThrough Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates. Versus …RESPONDENTS COMISSIONER OF INCOME TAX & ANR. Through Mr. Rajeeve Mehra, ASG with Mr. N.P. Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer. WRIT PETITION (CIVIL) No. 963/2013 BHUDEVA ESTATES PVT. LTD. …PETITIONERThrough Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates. Versus …RESPONDENTS COMISSIONER OF INCOME TAX & ANR. Through Mr. Rajeeve Mehra, ASG with Mr. N.P. Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer. WRIT PETITION (CIVIL) No. 966/2013 AKDANT BUILDCON PVT. LTD. …PETITIONERThrough Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates. Versus …RESPONDENTS COMISSIONER OF INCOME TAX & ANR. Through Mr. Rajeeve Mehra, ASG with Mr. N.P. Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer. WRIT PETITION (CIVIL) No. 968/2013 GPBIND KANDA AND SONS HUF …PETITIONERThrough Mr. Parag P. Tripathi, Sr. Advocate with W.P.(C) Nos.823/2013 & conn. matters Page 4 of 39 Mr. Salil Kapoor and Mr. Vikas Jain, Advocates. Versus …RESPONDENTS COMISSIONER OF INCOME TAX & ANR. Through Mr. Rajeeve Mehra, ASG with Mr. N.P. Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer. WRIT PETITION (CIVIL) No. 978/2013 WRIT PETITION (CIVIL) No. 968/2013 GPBIND KANDA AND SONS HUF …PETITIONERThrough Mr. Parag P. Tripathi, Sr. Advocate with W.P.(C) Nos.823/2013 & conn. matters Page 4 of 39 Mr. Salil Kapoor and Mr. Vikas Jain, Advocates. Versus …RESPONDENTS COMISSIONER OF INCOME TAX & ANR. Through Mr. Rajeeve Mehra, ASG with Mr. N.P. Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer. WRIT PETITION (CIVIL) No. 978/2013 M/S GEE GEE BUILDTEK PVT. LTD. …PETITIONERThrough Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates. Versus …RESPONDENTS COMISSIONER OF INCOME TAX & ORS. Through Mr. Rajeeve Mehra, ASG with Mr. N.P. Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer. WRIT PETITION (CIVIL) No. 1005/2013 SHIV GANESH BUILDCON PVT. LTD. …PETITIONERThrough Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates. Versus …RESPONDENTS COMISSIONER OF INCOME TAX & ANR. Through Mr. Rajeeve Mehra, ASG with Mr. N.P. Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer. WRIT PETITION (CIVIL) No. 1040/2013 VEENA GUPTA …PETITIONER Through Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates. Versus …RESPONDENTS COMISSIONER OF INCOME TAX & ANR. Through Mr. Rajeeve Mehra, ASG with Mr. N.P. Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer. W.P.(C) Nos.823/2013 & conn. matters Page 5 of 39 WRIT PETITION (CIVIL) No. 976/2013 …PETITIONER GOBIND KUMAR Through Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates. Versus …RESPONDENTS COMISSIONER OF INCOME TAX & ANR. Through Mr. Rajeeve Mehra, ASG with Mr. N.P. Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer. WRIT PETITION (CIVIL) No. 997/2013 …PETITIONER RAJEEV KUMAR PRASHAR …PETITIONERThrough Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates. Versus …RESPONDENTS COMISSIONER OF INCOME TAX & ANR. Through Mr. Rajeeve Mehra, ASG with Mr. N.P. Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer. WRIT PETITION (CIVIL) No. 1001/2013 M/S BELIEVE DEVELOPERS & PROMOTERS PVT.LTD ..PETITIONER Through Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates. Versus …RESPONDENTS COMISSIONER OF INCOME TAX & ANR. Through Mr. Rajeeve Mehra, ASG with Mr. N.P. Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer. WRIT PETITION (CIVIL) No. 1006/2013 …PETITIONER M/S OMSHIV BUILDTECH PVT. LTD. …PETITIONERThrough Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates. Versus COMISSIONER OF INCOME TAX & ANR. …RESPONDENTS W.P.(C) Nos.823/2013 & conn. matters Page 6 of 39 Through Mr. Rajeeve Mehra, ASG with Mr. N.P. Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer. Through Mr. Rajeeve Mehra, ASG with Mr. N.P. Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer. WRIT PETITION (CIVIL) No. 1006/2013 …PETITIONER M/S OMSHIV BUILDTECH PVT. LTD. …PETITIONERThrough Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates. Versus COMISSIONER OF INCOME TAX & ANR. …RESPONDENTS W.P.(C) Nos.823/2013 & conn. matters Page 6 of 39 Through Mr. Rajeeve Mehra, ASG with Mr. N.P. Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer. WRIT PETITION (CIVIL) No. 1009/2013 M/S KAIRAV NONWOVEN PVT. LTD. …PETITIONER Through Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates. Versus …RESPONDENTS COMISSIONER OF INCOME TAX & ANR. Through Mr. Rajeeve Mehra, ASG with Mr. N.P. Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer. WRIT PETITION (CIVIL) No. 1199/2013 …PETITIONER PRADEEP AGARWAL Through Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates. Versus …RESPONDENTS COMISSIONER OF INCOME TAX & ANR. Through Mr. Rajeeve Mehra, ASG with Mr. N.P. Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer. WRIT PETITION (CIVIL) No. 1201/2013 M/S WITNESS BUILDERS PVT. LTD. …PETITIONERThrough Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates. Versus …RESPONDENTS COMISSIONER OF INCOME TAX & ORS. Through Mr. Rajeeve Mehra, ASG with Mr. N.P. Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer. WRIT PETITION (CIVIL) No. 962/2013 GAURAV GUABA …PETITIONER Through Mr. Parag P. Tripathi, Sr. Advocate with W.P.(C) Nos.823/2013 & conn. matters Page 7 of 39 Mr. Salil Kapoor and Mr. Vikas Jain, Advocates. Versus …RESPONDENTS COMISSIONER OF INCOME TAX & ANR. Through Mr. Rajeeve Mehra, ASG with Mr. N.P. Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer. WRIT PETITION (CIVIL) No. 970/2013 M/S MDLR CARGO PVT. LTD. …PETITIONERThrough Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates. Versus …RESPONDENTS COMISSIONER OF INCOME TAX & ANR. Through Mr. Rajeeve Mehra, ASG with Mr. N.P. Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer. WRIT PETITION (CIVIL) No. 975/2013 SHIV NANDAN BUILDCON PVT. LTD. …PETITIONERThrough Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates. Versus …RESPONDENTS COMISSIONER OF INCOME TAX & ANR. Through Mr. Rajeeve Mehra, ASG with Mr. N.P. Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer. WRIT PETITION (CIVIL) No. 1003/2013 M/S MDLR HOTELS PVT. LTD. …PETITIONERThrough Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates. Versus …RESPONDENTSThrough Mr. Rajeeve Mehra, ASG with Mr. N.P. Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer. Versus …RESPONDENTS COMISSIONER OF INCOME TAX & ANR. Through Mr. Rajeeve Mehra, ASG with Mr. N.P. Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer. WRIT PETITION (CIVIL) No. 1003/2013 M/S MDLR HOTELS PVT. LTD. …PETITIONERThrough Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates. Versus …RESPONDENTSThrough Mr. Rajeeve Mehra, ASG with Mr. N.P. Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer. COMISSIONER OF INCOME TAX & ORS. W.P.(C) Nos.823/2013 & conn. matters Page 8 of 39 WRIT PETITION (CIVIL) No. 1198/2013 …PETITIONERThrough Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates. Versus SARASWATI GOYAL …RESPONDENTS COMISSIONER OF INCOME TAX & ANR. Through Mr. Rajeeve Mehra, ASG with Mr. N.P. Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer. WRIT PETITION (CIVIL) No. 984/2013 M/S LAKSHYA CONSULTANTS PVT. LTD. …PETITIONER Through Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates. Versus …RESPONDENTS COMISSIONER OF INCOME TAX & ANR. Through Mr. Rajeeve Mehra, ASG with Mr. N.P. Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer. WRIT PETITION (CIVIL) No. 985/2013 M/S KARTIKEYA BUILDCON PVT. LTD. …PETITIONERThrough Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates. Versus …RESPONDENTS COMISSIONER OF INCOME TAX & ANR. Through Mr. Rajeeve Mehra, ASG with Mr. N.P. Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer. WRIT PETITION (CIVIL) No. 994/2013 M/S W AND W MARBLES PVT. LTD. …PETITIONERThrough Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates. Versus …RESPONDENTS COMISSIONER OF INCOME TAX & ANR. Through Mr. Rajeeve Mehra, ASG with Mr. N.P. Sahni, W.P.(C) Nos.823/2013 & conn. matters Page 9 of 39 Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate WRIT PETITION (CIVIL) No. 998/2013 …PETITIONER M/S MDLR INFRASTRUCTURE PVT. LTD. …PETITIONERThrough Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates. Versus …RESPONDENTS COMISSIONER OF INCOME TAX & ANR. Through Mr. Rajeeve Mehra, ASG with Mr. N.P. Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer. WRIT PETITION (CIVIL) No. 1206/2013 M/S MM BUILDCON PVT. LTD. …PETITIONERThrough Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates. Versus …RESPONDENTS COMISSIONER OF INCOME TAX & ORS. Through Mr. Rajeeve Mehra, ASG with Mr. N.P. Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer. WRIT PETITION (CIVIL) No. 1207/2013 …PETITIONER KANDA AGRICULTURE PVT. LTD. …PETITIONERThrough Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates. Versus …RESPONDENTS COMISSIONER OF INCOME TAX & ANR. WRIT PETITION (CIVIL) No. 1206/2013 M/S MM BUILDCON PVT. LTD. …PETITIONERThrough Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates. Versus …RESPONDENTS COMISSIONER OF INCOME TAX & ORS. Through Mr. Rajeeve Mehra, ASG with Mr. N.P. Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer. WRIT PETITION (CIVIL) No. 1207/2013 …PETITIONER KANDA AGRICULTURE PVT. LTD. …PETITIONERThrough Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates. Versus …RESPONDENTS COMISSIONER OF INCOME TAX & ANR. Through Mr. Rajeeve Mehra, ASG with Mr. N.P. Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer. WRIT PETITION (CIVIL) No. 977/2013 M/S MDLR TOUR & TRAVELS PVT. LTD. …PETITIONERThrough Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates. W.P.(C) Nos.823/2013 & conn. matters Page 10 of 39 Versus …RESPONDENTS COMISSIONER OF INCOME TAX & ANR. Through Mr. Rajeeve Mehra, ASG with Mr. N.P. Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer. WRIT PETITION (CIVIL) No. 1072/2013 M/S MDLR BUILDER PVT. LTD. …PETITIONERThrough Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates. Versus …RESPONDENTS COMISSIONER OF INCOME TAX & ANR. Through Mr. Rajeeve Mehra, ASG with Mr. N.P. Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer. WRIT PETITION (CIVIL) No. 1200/2013 …PETITIONER GOPAL GUABA Through Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates. Versus …RESPONDENTS COMISSIONER OF INCOME TAX & ORS. Through Mr. Rajeeve Mehra, ASG with Mr. N.P. Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer. WRIT PETITION (CIVIL) No. 1202/2013 WINMAN ESTATES PVT. LTD. …PETITIONERThrough Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates. Versus …RESPONDENTS COMISSIONER OF INCOME TAX & ORS. Through Mr. Rajeeve Mehra, ASG with Mr. N.P. Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer. W.P.(C) Nos.823/2013 & conn. matters Page 11 of 39 WRIT PETITION (CIVIL) No. 1212/2013 …PETITIONER GOPAL KUMAR GOYAL Through Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates. Versus …RESPONDENTS COMISSIONER OF INCOME TAX & ANR. Through Mr. Rajeeve Mehra, ASG with Mr. N.P. Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer. WRIT PETITION (CIVIL) No. 960/2013 …PETITIONER WORLDWIDE REALTORS PVT. LTD. …PETITIONERThrough Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates. Versus …RESPONDENTS COMISSIONER OF INCOME TAX & ANR. Through Mr. Rajeeve Mehra, ASG with Mr. N.P. Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer. WRIT PETITION (CIVIL) No. 969/2013 …PETITIONER ASHUTOSH VILLAS PVT. LTD. …PETITIONERThrough Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates. Versus WRIT PETITION (CIVIL) No. 960/2013 …PETITIONER WORLDWIDE REALTORS PVT. LTD. …PETITIONERThrough Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates. Versus …RESPONDENTS COMISSIONER OF INCOME TAX & ANR. Through Mr. Rajeeve Mehra, ASG with Mr. N.P. Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer. WRIT PETITION (CIVIL) No. 969/2013 …PETITIONER ASHUTOSH VILLAS PVT. LTD. …PETITIONERThrough Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates. Versus …RESPONDENTS COMISSIONER OF INCOME TAX & ANR. Through Mr. Rajeeve Mehra, ASG with Mr. N.P. Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer. WRIT PETITION (CIVIL) No. 1118/2013 M/S SHIVGORI BUILDERS PVT. LTD. …PETITIONERThrough Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates. Versus W.P.(C) Nos.823/2013 & conn. matters Page 12 of 39 …RESPONDENTS COMISSIONER OF INCOME TAX & ORS Through Mr. Rajeeve Mehra, ASG with Mr. N.P. Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer. WRIT PETITION (CIVIL) No. 1121/2013 …PETITIONER VIRENDER KUMAR GUPTA Through Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates. Versus …RESPONDENTS COMISSIONER OF INCOME TAX & ANR. Through Mr. Rajeeve Mehra, ASG with Mr. N.P. Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer. WRIT PETITION (CIVIL) No. 1126/2013 M/S SHINESTAR BUILDCON PVT. LTD. …PETITIONERThrough Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates. Versus …RESPONDENTS COMISSIONER OF INCOME TAX & ANR. Through Mr. Rajeeve Mehra, ASG with Mr. N.P. Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer. WRIT PETITION (CIVIL) No. 1131/2013 …PETITIONER ELITE BUILDWELL PVT. LTD. Through Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates. Versus …RESPONDENTS COMISSIONER OF INCOME TAX & ANR. Through Mr. Rajeeve Mehra, ASG with Mr. N.P. Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer. W.P.(C) Nos.823/2013 & conn. matters Page 13 of 39 WRIT PETITION (CIVIL) No. 1127/2013 MDLR DEVELOPERS & PROMOTERS PVT. LTD. …PETITIONERThrough Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates. Versus …RESPONDENTS COMISSIONER OF INCOME TAX & ORS. Through Mr. Rajeeve Mehra, ASG with Mr. N.P. Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer. WRIT PETITION (CIVIL) No. 1128/2013 …PETITIONER SARITA GOYAL Through Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates. Versus …RESPONDENTS COMISSIONER OF INCOME TAX Through Mr. Rajeeve Mehra, ASG with Mr. N.P. Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer. WRIT PETITION (CIVIL) No. 1123/2013 …PETITIONER Versus …RESPONDENTS COMISSIONER OF INCOME TAX & ORS. Through Mr. Rajeeve Mehra, ASG with Mr. N.P. Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer. WRIT PETITION (CIVIL) No. 1128/2013 …PETITIONER SARITA GOYAL Through Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates. Versus …RESPONDENTS COMISSIONER OF INCOME TAX Through Mr. Rajeeve Mehra, ASG with Mr. N.P. Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer. WRIT PETITION (CIVIL) No. 1123/2013 …PETITIONER M/S ASHUTOSH DEVELOPERS PVT. LTD. …PETITIONERThrough Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates. Versus …RESPONDENTS COMISSIONER OF INCOME TAX & ANR. Through Mr. Rajeeve Mehra, ASG with Mr. N.P. Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer. WRIT PETITION (CIVIL) No. 1129/2013 …PETITIONER MRS. KANTA RANI GUABA Through Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates. Versus COMISSIONER OF INCOME TAX & ANR. …RESPONDENTS W.P.(C) Nos.823/2013 & conn. matters Page 14 of 39 Through Mr. Rajeeve Mehra, ASG with Mr. N.P. Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer. WRIT PETITION (CIVIL) No. 1133/2013 M/S SHIV GANESH BUILDERS PVT. LTD. …PETITIONERThrough Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates. Versus …RESPONDENTS COMISSIONER OF INCOME TAX & ORS. Through Mr. Rajeeve Mehra, ASG with Mr. N.P. Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer. WRIT PETITION (CIVIL) No. 1134/2013 …PETITIONER KING BUILDCON PVT. LTD. Through Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates. Versus …RESPONDENTS COMISSIONER OF INCOME TAX & ORS. Through Mr. Rajeeve Mehra, ASG with Mr. N.P. Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer. WRIT PETITION (CIVIL) No. 1122/2013 …PETITIONER MDLR AIRLINES PVT. LTD. Through Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates. Versus …RESPONDENTS COMISSIONER OF INCOME TAX & ANR. Through Mr. Rajeeve Mehra, ASG with Mr. N.P. Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer. WRIT PETITION (CIVIL) No. 1124/2013 WITNESS DEVELOPERS & PROMOTERS PVT. LTD. …PETITIONERThrough Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates. W.P.(C) Nos.823/2013 & conn. matters Page 15 of 39 Versus …RESPONDENTS COMISSIONER OF INCOME TAX & ANR. Through Mr. Rajeeve Mehra, ASG with Mr. N.P. Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer. WRIT PETITION (CIVIL) No. 1352/2013 RAJEEV VERMA . …PETITIONERThrough Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates. Versus …RESPONDENTS WITNESS DEVELOPERS & PROMOTERS PVT. LTD. …PETITIONERThrough Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates. W.P.(C) Nos.823/2013 & conn. matters Page 15 of 39 Versus …RESPONDENTS COMISSIONER OF INCOME TAX & ANR. Through Mr. Rajeeve Mehra, ASG with Mr. N.P. Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer. WRIT PETITION (CIVIL) No. 1352/2013 RAJEEV VERMA . …PETITIONERThrough Mr. Parag P. Tripathi, Sr. Advocate with Mr. Salil Kapoor and Mr. Vikas Jain, Advocates. Versus …RESPONDENTS COMISSIONER OF INCOME TAX & ANR. …RESPONDENTSThrough Mr. Rajeeve Mehra, ASG with Mr. N.P. Sahni, Sr. Standing Counsel, Mr. Ruchesh Sinha, Jr. Standing Counsel, Mr. Ashish Virmani, Advocate and Mr. Ashok Gautam, Assessing Officer. CORAM: HON’BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE SANJEEV SACHDEVA SANJIV KHANNA, J. This common judgment will dispose of the aforesaid writ petitions. The petitioners for the sake of convenience can be and have been in the judgment at places described as MDLR Group. The factual matrices in these cases, which can be divided into two sets, are elucidated in brief to avoid prolixity and repetition. 2. The respondents claim that search and seizure operation against the petitioners were initiated and conducted under Section 132 of the Income Tax Act, 1961 (Act, for short) on 31[st] January, 2008. The petitioners have accepted and not disputed the search and seizure operations in the writ petitions but the contention raised is that against 22 petitioners detailed below, no panchnamas were drawn/issued and W.P.(C) Nos.823/2013 & conn. matters Page 16 of 39 thus proceedings under section 153A of the Act are void and bad for want of jurisdiction. It is also submitted in the rejoinder affidavit to the counter affidavit that these petitioners were not subjected to search and their names have been subsequently interpolated and mentioned in the warrants of search. Details of these 22 petitioners along with their writ petition numbers is as under:- 3. The facts of the lead case i.e. Writ Petition (Civil) No. 823/2013 filed by MDLR Resorts Pvt. Ltd., are as follows:- a)On 31[st] January, 2008, search and seizure operation under Section 132 of the Act was carried out in the case of the petitioner, a member of the MDLR group. Section 132 of the Act was carried out in the case of the petitioner, a member of the MDLR group. b)On 19[th] June, 2009, notice under Section 153A of the Act was issued to the petitioner to file returns for the assessment years 2006-07 to 2007-08. Notice under Section 143(2) was issued for the assessment year 2008-09. issued to the petitioner to file returns for the assessment years 2006-07 to 2007-08. Notice under Section 143(2) was issued for the assessment year 2008-09. c)On 29[th] December, 2009, the Assessing Officer passed assessment orders in respect of three assessment years making various additions. Income for the assessment years 2006-07, 2007-08 and 2008-09 was assessed at Rs.79,16,326/-, Rs.2,81,67,482/- and Rs.23,97,18,215/-, respectively. assessment orders in respect of three assessment years making various additions. Income for the assessment years 2006-07, 2007-08 and 2008-09 was assessed at Rs.79,16,326/-, Rs.2,81,67,482/- and Rs.23,97,18,215/-, respectively. d)The petitioner did not file appeals but revision petitions under Section 264 of the Act were filed. Revision petitions were decided by order dated 16[th] March, 2012 with an order of remand, for fresh assessments. Section 264 of the Act were filed. Revision petitions were decided by order dated 16[th] March, 2012 with an order of remand, for fresh assessments. d)The petitioner did not file appeals but revision petitions under Section 264 of the Act were filed. Revision petitions were decided by order dated 16[th] March, 2012 with an order of remand, for fresh assessments. Section 264 of the Act were filed. Revision petitions were decided by order dated 16[th] March, 2012 with an order of remand, for fresh assessments. e)Subsequent to the order of the Commissioner under Section 264 of the Act, dated 16[th] March, 2012, vide assessment orders dated 8[th] March, 2013, the income of the MDLR Resorts Pvt. Ltd. has been assessed for the assessment years 2006-07, 2007-08 and 2008-09 at Rs.1,66,326/-, Rs.3,59,03,210/- and 23,97,18,215/-, respectively. 264 of the Act, dated 16[th] March, 2012, vide assessment orders dated 8[th] March, 2013, the income of the MDLR Resorts Pvt. Ltd. has been assessed for the assessment years 2006-07, 2007-08 and 2008-09 at Rs.1,66,326/-, Rs.3,59,03,210/- and 23,97,18,215/-, respectively. f)This indicates that income for MDLR Resorts Pvt. Ltd. for the assessment year 2008-09 has been assessed at the same figure as had been assessed in the first order. Income for the assessment years 2006-07 stands reduced by Rs.77,50,000/-, assessment year 2008-09 has been assessed at the same figure as had been assessed in the first order. Income for the assessment years 2006-07 stands reduced by Rs.77,50,000/-, W.P.(C) Nos.823/2013 & conn. matters Page 18 of 39 but income of assessment Year 2007-08 stands increased by a figure of Rs.77,35,728/-. g)For the sake of record, we mention that addition of Rs.77.50 lakhs made in the first/original order for the assessment year 2006-07 has been treated as income for assessment year 2007-08. In the assessment year 2007-08, addition of Rs.2.45 crores on account of payment to ABG Management was enhanced to Rs.3.25 crores in the second round. lakhs made in the first/original order for the assessment year 2006-07 has been treated as income for assessment year 2007-08. In the assessment year 2007-08, addition of Rs.2.45 crores on account of payment to ABG Management was enhanced to Rs.3.25 crores in the second round. Contentions and Submissions 4. Following are the contentions raised by the petitioners, MDLR Group and their reply/response by Revenue/respondents:- i.Assessment proceedings under section 153A of the Act are invalid as no panchnamas were drawn in the names of 22 petitioners. Another aspect of the said contention relating to validity of proceedings under Section 153A of the Act has been also raised. invalid as no panchnamas were drawn in the names of 22 petitioners. Another aspect of the said contention relating to validity of proceedings under Section 153A of the Act has been also raised. ii.Second contention which has neither been raised in the writ petition nor in the amended writ petition but in the rejoinder affidavit to the amended writ petition, is to the effect that probably and possibly no warrant for search under Section 132 of the Act was issued against these 22 petitioners and, therefore, their names do not appear in the panchnamas. petition nor in the amended writ petition but in the rejoinder affidavit to the amended writ petition, is to the effect that probably and possibly no warrant for search under Section 132 of the Act was issued against these 22 petitioners and, therefore, their names do not appear in the panchnamas. ia/iia. The respondents have contested the first and second contentions of the petitioner on three grounds. There was an error or mistake in the panchnamas as a consequence thereof, contentions of the petitioner on three grounds. There was an error or mistake in the panchnamas as a consequence thereof, W.P.(C) Nos.823/2013 & conn. matters Page 19 of 39 ia/iia. The respondents have contested the first and second contentions of the petitioner on three grounds. There was an error or mistake in the panchnamas as a consequence thereof, contentions of the petitioner on three grounds. There was an error or mistake in the panchnamas as a consequence thereof, W.P.(C) Nos.823/2013 & conn. matters Page 19 of 39 names of 22 petitioners did not feature in the panchnamas, though the said petitioners were subjected to search and seizure. Error or mistake cannot vitiate proceedings under section 153A of the Act. Secondly, there was obstruction and the officers were prevented from carrying out search at MDLR House, SCO 1, 2 and 3, Sector 15, Gurgaon and 436/16 Civil Lines, Gurgaon and due to resultant confusion, names of the said 22 petitioners were not mentioned in the panchnamas. Lastly, the proceedings under Section 153A are valid and do not falter on the ground of lack of jurisdiction as the search was initiated and duly conducted against the aforesaid 22 petitioners. In re, the contention regarding warrant of search, the respondents rely upon the original records including relevant search warrants namely D.N. 0194, D.N. 0195 and D.N. 0191 to affirm that search and seizure operation was also directed against the said 22 petitioners. iii.The third contention raised by the petitioners pertains to the scope of the order of remand passed by the Commissioner of Income Tax on the revision petitions under Section 264 of the Act decided by orders dated 16[th] March, 2012. It is submitted that the assessing Officer while passing the fresh assessment orders has gone beyond and has in some cases made additions in excess of the additions made in the original assessments which violates the mandate of Section 264 of the Act. scope of the order of remand passed by the Commissioner of Income Tax on the revision petitions under Section 264 of the Act decided by orders dated 16[th] March, 2012. It is submitted that the assessing Officer while passing the fresh assessment orders has gone beyond and has in some cases made additions in excess of the additions made in the original assessments which violates the mandate of Section 264 of the Act. iiia. Per contra, the contention of the respondents is that the Commissioner in his order under Section 264 of the Act, had set aside the original assessment under Section 153A and had Commissioner in his order under Section 264 of the Act, had set aside the original assessment under Section 153A and had W.P.(C) Nos.823/2013 & conn. matters Page 20 of 39 directed the Assessing Officer to pass a fresh order after hearing and considering the evidence and material placed on record by the petitioners. The Commissioner had observed that the petitioners were prevented and could not in the first round produce relevant documents and material. Various issues were not properly investigated and in light of the various contentions, legal, technical, factual and in the interest of natural justice and fair play, the matter was restored to the Assessing Officer for fresh assessment. Assessing Officer‘s jurisdiction at the time of fresh assessment was as extensive and broad as at the time of the original assessment. It was not a case of limited remand. iv.The last and the fourth contention of the petitioners is that the Assessing Officer had invoked Section 144A and had sought the opinion of the Joint Commissioner before passing the assessment order. It is submitted that the Joint Commissioner had expressed an opinion, which was prejudicial to the petitioners, without opportunity of being heard. This violates the mandate of Section 144A of the Act. iv.The last and the fourth contention of the petitioners is that the Assessing Officer had invoked Section 144A and had sought the opinion of the Joint Commissioner before passing the assessment order. It is submitted that the Joint Commissioner had expressed an opinion, which was prejudicial to the petitioners, without opportunity of being heard. This violates the mandate of Section 144A of the Act. iva. In response, the respondents submit that explanation to Section 144A was applicable and no prejudicial directions were issued to the assessee. Petitioners had also invoked said provision. No prejudice has been caused. Lastly, the respondents submit that the fresh assessment orders under Section 153A have been made subject matter of appeals on all grounds or issues, and therefore, contentions on merits i.e. W.P.(C) Nos.823/2013 & conn. matters Page 21 of 39 contentions Nos. (iii) and (iv) cannot be raised and should not be permitted to be raised in these writ petitions. 5. We would like to first deal with the second contention stated above and raised only in the rejoinder to the amended writ petition and that too vaguely. This contention has neither been raised in the writ petition which was filed in January, 2013 nor in the amended writ petition which was filed pursuant to the order dated 22[nd] May, 2013. Even in the rejoinder affidavit, the petitioners have stated that copy of some search warrants were shown to them for the first time on 21[st] March, 2013, though a request was made vide letter dated 13[th]March, 2010. The contention was based primarily on apprehension and suspicion. This was accepted during arguments but with the assertion that the petitioners do not have access to files of the respondents and are handicapped from making affirmative statement in the absence of examination/scrutiny of records. 6. Search file was produced before us. MDLR Group as a whole was subjected to search following a detailed note prepared for approval and issue of warrant of search. The note was available on the confidential files produced befo