2009 (7) TMI 78

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....e under Sub-section (2) of Section 127 of the Income Tax Act, 1961 is questioned in this appeal, which arises out of a judgment and order dated 21.2.2007 passed by the High Court of Allahabad, dismissing the wit petition filed by the appellant herein. The basic fact of the matter is not in dispute. A search was conducted in the premises of M/s. Radico Khaitan Ltd. on 14.2.2006 wherein, inter a....

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....prayed for an opportunity of hearing, inter alia, contending: "(3) That the notice dated 10.11.2006 issued on us is not having proper jurisdiction, inexplicit in nature and do not reflect specific reasons for centralization of our case with Deputy Commissioner of Income Tax, Central Circle-19, Delhi. (4) That due to shortcomings of the impugned notice we are in no position to give any explanati....

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....ty of a hearing have been raised before us, but it is not necessary for us to go thereinto in view of the fact that now it is contended that the Assessing Officer had passed an order of assessment in the case of the appellant for the year 2006-07 on or about 24.12.2008, from a perusal whereof it appears that that aspect of the matter, namely, search and seizure in the premises of M/s. Radico Khait....