2019 (10) TMI 929

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.... Respondent Through: Mr. Jitesh Vikram Srivastava, Advocate for respondent No. 1. Ms. Vibhooti Malhotra, Advocate O R D E R C.M. No. 45146/2019 Exemption allowed, subject to all just exceptions. The application stands disposed of. W.P.(C) 10920/2019 and C.M. No. 45145/2019 Though a serious objection to the territorial jurisdiction of this Court has been raised by learned couns....

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....ties held as on 31.03.2019. The petitioner, who is assessed by the tax authorities at Chennai for a long time was subjected to search at Indore on 07.04.2019 under Section 132 of the Act. Post that search, the aforesaid summons has been issued to the petitioner. The search has been carried out by the investigative wing of the Income Tax Department at Delhi. Post that search, the impugned summon....

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....ent process which is undertaken by a different wing of the department. So far as investigation is concerned, on a plain reading of Section 131(1) and 131(1A), it is clear to us that the Assistant Director of Income Tax, (Inv.)-Unit 5(2), New Delhi was competent to issue the summons to the petitioner in pursuance of the search undertaken at the premises of the petitioner on 07.04.2019 by the same i....