2000 (8) TMI 16

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....the notice issued by respondent No. 1 under section 158BC of the Income-tax Act, 1961, after search was conducted on the petitioner's premises under the provisions of section 132 of the Act. The search was initiated on January 4, 2000, and it appears that the search continued till March 25, 2000, when finally statements of the petitioners were recorded by the officers of the Income-tax Department.....

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....no reason for such interference. The petitioners are still free to file their return in reply to the said notice. Learned counsel for the petitioners, however, points out that the period for filing of return has already expired and since copies were not made available to the petitioners, they could not file the return in time. Having heard learned counsel for the parties and considering the fac....