2026 (3) TMI 1033

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.... : Shri P.M Choudhary, Senior Counsel assisted by Shri Anand Prabhawalkar and Shri Madhav Khandelwal - Advocate For the Respondent : Shri Harsh Parashar, Advocate (through VC) with Ms. Yashika Bondwal - Advocate ORDER PER: JUSTICE VIJAY KUMAR SHUKLA The present petition has been filed under Article 226 of the Constitution of India challenging the "Warrant of Authorization" dated 13/3/2....

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....tion is already under consideration in the said appeal and, therefore, the petitioner cannot prosecute two simultaneous proceedings. Even otherwise, the warrant of authorization is of year 2014 and in pursuant to that already assessment order has been passed against which the matter is pending in appeal before the Gujarat High Court. 4. Per contra, counsel for the petitioner submitted that no s....

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.... is reproduced as under:- 1. That the requisition u/s. 132A(1)(c) of the Act was without jurisdiction and without having reason to believe therefore requisition itself is invalid, illegal and contrary to the provision of the Act. Accordingly, the proceedings u/s. 153A/153C of the Act are also illegal and bad in law and the assessment made in pursuance thereof deserves to be quashed. 6.....