2022 (10) TMI 409

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ugh: Mr Satyakam with Mr Alok Raj, Advs. [Physical Court Hearing/Hybrid Hearing (as per request] RAJIV SHAKDHER, J. (Oral): 1. This writ petition came up for hearing for the first time on 05.04.2022, when after hearing the counsel for the parties, we had inter alia recorded the following: "2. This writ petition is directed against the order dated 11.03.2022, passed by the Assistant Commiss....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ice on behalf of the respondent. 5. Mr Satyakam says that he will revert with instructions, on the next date of hearing. 5.1. In case instructions are received to resist the petition, counter-affidavit will be filed before the next date of hearing. 6. Prima facie, according to us, there would be a likelihood of bias, if the person, who carried out the search and seizure operation, is also ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or hearing today i.e., 26.09.2022. 5. Mr Satyakam, in the meanwhile, has filed a copy of the Circular dated 20.09.2022, which bears the following title: "Modification of Guidelines for Tax Authorities for Inspection, Search and Seizure dated 01.12.2020." 5.1 The directions/clarifications issued by this Circular are set forth in paragraphs (i) to (iv) of the aforesaid Circular. 6. The petitioner....