2022 (1) TMI 541

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....OR THE PETITIONER ORDER PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA 1. We have heard Mr. Manish Shah, the learned counsel appearing for the writ-applicant. 2. It appears from the materials on record that the writ-applicant herein purchased a parcel of land owned by one Dr. Dilipbhai Patel. The parcel of land is situated in Rajkot. The transaction with respect to the sale of this particu....

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....ct to 05 other adjoining parcels of land also in the inquiry under Section-153(C) of the Act. 4. The principal argument canvassed by Mr. Shah is that Section-153(C) can be invoked with respect to a particular seized document vis-a-vis the transaction. So far as the other 05 transactions are concerned, they are not part of the documents seized during the course of the search premises of Dr. Dili....