2014 (11) TMI 590

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.... For the Petitioners : Mr Salil Kapoor with Mr Vikas Jain For the Respondents : Mr Rohit Madan with Mr P. Roy Chaudhuri and Mr Akash Vajpai JUDGMENT Badar Durrez Ahmed, J (Oral) 1. These writ petitions arise out of common sequence of events and are, therefore, being disposed of together, the main writ petition being WP(C) 7642/2014 (Om Prakash Dhingra v. CIT and Others). In that peti....

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....ncome Tax Department. We have seen the original Form No. 45, which is the warrant of authorization under Section 132 of the said Act. The said warrant has been issued in the name of "Shri Om Prakash" and the address given is - "J-6/15, DLF City-II, Gurgaon. Mr Madan has also handed over a letter dated 10.11.2014 which has been issued to him by the Assistant Commissioner of Income Tax, Central Circ....

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....g to Mr Pawan Kumar Dhingra. 4. The learned counsel for the petitioners stated that the searches that were conducted at the above mentioned locations were on the basis of a mistaken identity. The petitioners contend that Mr Om Prakash Dhingra is not the person in respect of whom the Income Tax Department intended to conduct the search. This is so because Mr Om Prakash Dhingra is neither a direc....

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....er's name is Ram Kumar. It is, therefore, obvious that Shri Om Prakash Duggal and Shri Om Prakash Dhingra are two different persons. 6. Furthermore, Mr Om Prakash Dhingra has no connection with Elevate Real Estate Services Private Limited and consequently with the Premia Group. As such, the search that was conducted in the premises of Mr Om Prakash Dhingra as also in the office premises of Om F....