2015 (10) TMI 1279

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.... Advocate For the Respondent : Mr M. R. Bhatt, Sr. Advocate with Mrs Mauna M Bhatt, Advocate JUDGMENT PER : HONOURABLE MS.JUSTICE HARSHA DEVANI 1. This petition has been filed by the petitioner seeking the following substantive reliefs: "7. The petitioner, therefore prays that this Hon'ble Court be pleased to issue a writ of mandamus or a writ in the nature of mandamus or a wr....

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....elry at Varanasi. The petitioner, in the regular course of business, through its authorised person purchased 71.36 KG silver ornaments on 20.09.2011 from A.C. Enterprise, Rajkot with whom the petitioner had regular business transactions. The said ornaments were purchased through bills and value added tax was duly paid according to applicable laws. On 23.09.2011, the authorized person of the petiti....

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....ed the present petition seeking the reliefs noted hereinabove. 3. Mr. S. N. Soparkar, Senior Advocate, learned counsel for the petitioners invited the attention of the court to the additional affidavit dated 25th April, 2015 made on behalf of the petitioner, indicating that subsequently in relation to the assessment year in question, the assessment came to be framed by the concerned Assessing O....

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....ornaments weighing 219.841 KG came to be seized by the respondent authorities in exercise of powers under section 132A of the Income Tax Act, 1961 in the financial year 2011- 2012. Thereafter, the assessment came to be framed by the Assessing Officer of the petitioner at Varanasi for assessment year 2012-13, whereby after taking note of such seizure made by the authorities at Surat, the return as ....