2017 (8) TMI 419

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....ourt : This is an application for extension of the subsisting interim order. Since the writ petition is ready for hearing, by consent of the parties, the writ petition is treated as on day's list and is taken up for consideration along with the interim application. Re : WP No.206 of 2017 The learned Advocate for the petitioner submits that, the department had issued two notices purportedly under....

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.... submits that, the department is yet to initiate the assessment proceedings. I have considered the rival contentions of the parties and the materials made available on record. It appears that, the department had undertaken a search and seizure operation under Section 132 of the Act of 1961 in respect of Rajlakshmi group of companies on December 28, 2016. In such search and seizure the petitioner....